Fellowship interview travel expenses

[sachatur]

Hello!

My spouse is a resident, and she also moonlights. She is interviewing for fellowships now, and we we wondering if the following is allowed for the interview travel expenses:

Our itemized deductions are less than standard deductions, so itemization (schedule A) doesn't make sense.

However, as the fellowship is in the same occupation as the moonlighting gig, could she deduct the interview travel expenses on schedule C (profit or loss from business) instead?

Thanks!

 

[jfoxcpacfp]

sachatur wrote:

My spouse is a resident, and she also moonlights. She is interviewing for fellowships now, and we we wondering if the following is allowed for the interview travel expenses:

Our itemized deductions are less than standard deductions, so itemization (schedule A) doesn’t make sense.

However, as the fellowship is in the same occupation as the moonlighting gig, could she deduct the interview travel expenses on schedule C (profit or loss from business) instead?

Click to expand...

No, they would not be deductible on Schedule C, although I bet you can find a CPA who would do that.

These expenses may be deductible as job-hunting expenses, though. According to the IRS, you cannot deduct job-hunting expenses to search for your first job. Imo, that is your residency. Your fellowship is a move to another job.

If I am wrong about this, I would appreciate any clarification.

[sachatur]

Thank you Ms. Turner.

I don't know if the following is applicable in our specific case, but I found this (look at the 'Flying solo' section):

http://www.forbes.com/sites/kerryhannon/2012/03/05/how-to-write-off-your-job-hunt/#6d787265147b

[jfoxcpacfp]

sachatur wrote:

Thank you Ms. Turner.

I don’t know if the following is applicable in our specific case, but I found this (look at the ‘Flying solo’ section):

http://www.forbes.com/sites/kerryhannon/2012/03/05/how-to-write-off-your-job-hunt/#6d787265147b

Click to expand...

This is not applicable unless your spouse is a freelancer looking for another freelancing job.

[sachatur]

Ah! That makes sense. Thank you.