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Posted on 3/4/13 at 6:30 am
Posted by lnomm34
Louisiana
Member since Oct 2009
12702 posts
Posted on 3/4/13 at 6:30 am
(no message)
This post was edited on 12/28/25 at 7:38 am
Posted by Golfer
Member since Nov 2005
75052 posts
Posted on 3/4/13 at 7:56 am to
My understanding is that these are all education expenses and if applicable would be applied under the lifetime learning credit as her primary domicile did not change. I'm in a similar boat as you with my wife in a DPT program out of state.
Posted by Poodlebrain
Way Right of Rex
Member since Jan 2004
19860 posts
Posted on 3/4/13 at 8:02 am to
You can deduct her qualifying moving expenses. You cannot deduct her rent. Her job search expenses may be deductible. You should check out IRS Pub. 529.
Posted by Golfer
Member since Nov 2005
75052 posts
Posted on 3/4/13 at 9:50 am to
quote:

You can deduct her qualifying moving expenses.


Even if she's still claiming residency in MS? I was told I couldn't deduct my wife's moving expenses to go to school/internship programs out of state as they were school-related expenses.
Posted by Poodlebrain
Way Right of Rex
Member since Jan 2004
19860 posts
Posted on 3/4/13 at 10:17 am to
An internship involves employment. Moving expenses to begin employment are deductible as long as the time and distance tests are met.

The timing test requires at least 39 weeks of full-time employment during the first 12 months following arrival in the new area. The distance test requires the new job to be over 50 miles from the old home since there was no previous workplace.
Posted by Golfer
Member since Nov 2005
75052 posts
Posted on 3/4/13 at 10:33 am to
quote:

An internship involves employment. Moving expenses to begin employment are deductible as long as the time and distance tests are met.


Gotcha, makes sense.

quote:

The timing test requires at least 39 weeks of full-time employment during the first 12 months following arrival in the new area. The distance test requires the new job to be over 50 miles from the old home since there was no previous workplace.



And this would be why we're SOL...her stints are only 10 weeks.
Posted by PurpleAndGold86
Member since Jun 2012
11036 posts
Posted on 3/4/13 at 12:26 pm to
You should be able to deduct qualified moving expenses as long as she worked full time for 39 weeks out of 52.

Rent would not be a qualified moving expense, so I doubt you would be able to deduct that.

I'm not sure that you would be allowed to deduct the expenses associated with the interviews either. You can't deduct job search expenses for a first job or for a job in a different line of business than you were previously in. I think an internship is a little different though and I think it depends on the circumstances.

You definitely need to get a CPA to do your taxes.
Posted by lnomm34
Louisiana
Member since Oct 2009
12702 posts
Posted on 3/4/13 at 2:01 pm to
(no message)
This post was edited on 12/28/25 at 7:38 am
Posted by Poodlebrain
Way Right of Rex
Member since Jan 2004
19860 posts
Posted on 3/4/13 at 2:20 pm to
No, you can deduct them for 2012 since that is when the expenses were paid. If you subsequently fail the time test, then you are supposed to amend your 2012 return and remove the deduction for moving expenses.
Posted by lnomm34
Louisiana
Member since Oct 2009
12702 posts
Posted on 3/4/13 at 5:26 pm to
(no message)
This post was edited on 12/28/25 at 7:38 am
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