In a message dated 02-04-17 14:46:06 EDT, Merri Pemberton wrote:

<< hey deb,

 would an internship be considered as a tax deduction? >>

I'm not "deb" and I'm no tax lawyer either, but I'll answer anyway.  If you
have to pay to do an internship, it probably wouldn't be tax-deductible
unless you also have a job in the field, i.e., working at Museum A while
paying Museum B for an internship.  I'm being only half-facetious!  My museum
has an arrangement with a college, which supplies interns to us as part of a
course.  The interns pay the college tuition for the "course" which we
conduct and grade, and we get a portion of the tuition.  I'm sure the
students can't deduct their tuition and other costs for the internship
because it's basically an education expense.  However, if an internship is
considered a "volunteer" arrangement, volunteers for non-profit organizations
can deduct their out-of-pocket expenses as a charitable contribution.
Although I don't know for sure, I suspect that pursuing an internship for
college credit, however, would nullify your ability to deduct.  But our
museum's regular volunteers are supplied by our volunteer office with
verification of the number of days spent at the museum to facilitate
deducting transportation expenses.

So I think tax-deductibility (in the US) would depend on your status.  Paid
interns probably can't deduct commuting expenses if the internship is
essentially a job, however poorly paid.  But it seems to me that an unpaid
intern ought to be able to deduct expenses if the internship is essentially a
volunteering situation, although you're also gaining experience for your
resume.  I suspect many interns don't think of this possibility.

I'm sure there are some fine lines here that a tax expert could discuss.  If
any of my assumptions are wrong, I'm sure someone will respond.

David Haberstich

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