Overseas Internship

[Kea]

Client is a graduate student at a seminary school. She took a school trip to Israel to do an internship at a national park. She was not paid and her expenses consisted of airfare & lodging. She was there for approx 4 weeks.

It's not tuition so I don't see it counting toward the tuition & fees adjustment or the Lifetime Learning Credit.

Could it count as Misc deduction subject to 2% AGI? Not as unreimbursed employee expense, but perhaps as temporary job location? It was unpaid so not sure it counts as a "job"?

Any other suggestions?

Thanks

[kcjenkins]

If it was "a school trip" and she got any sort of credit for it in a class, then it should count as an education expense. Ask more details of the "how it relates to her classes".

[Kea]

Thanks, will do.

[Lion EA]

And, if not qualified for an education benefit, then maybe a charitable donation for her out-or-pocket expenses while volunteering, if a US charity was involved, maybe by placing her or training/supervising her.... Otherwise, it's just personal growth/mental health/vacation.

[Kea]

Client received no school credit for trip because she already had her Old Testament credits. The trip was organized by her college & another college. She did archeological work at an Old Testament site to show a connection to the Old Testament. The group stayed with the US organization Blossoming Rose, which is a 501©3.

So, I'm still not sure. Related to studies but no credits. Perhaps charity volunteer expenses make more sense?

[Pacun]

Either I am lazy or I don't complicate my life. To me this is a personal expense and no matter how you relate it to her "non-paid" job or school that she finished before, it will always leave an aroma.

I guess I should be more aggressive but I take a very conservative approach.

[MAMalody]

I agree with Pacun. Everything seems to be a reach.

[Kea]

She was not necessarily trying to get the deduction - she just asked if she could. I said I would have to check.

Thanks for all responses.