Tax question re: Son's internship

<p>Hi all,
Son had terrific internship which paid housing and auto supplement which is included on Line 1 of W-2. Company also sent "Relocation Expense Summary" which included these amounts and instructions on how to fill out Form 3903 Moving Expenses.
Problem is he meets distance but not time (39 weeks of work). Could he instead include these in Form 2106, Employee Business Expenses and then use in itemized deductions-it would be more than std deduction. As I recall, I did that for a fellowship grant some years ago.</p>

<p>Also, is there any reason beyond no tuition credit for me that he should not claim his own exemption? I am afraid I am missing something glaring, like health insurance until he starts new job in July. </p>

<p>Thanks in advance. I would really appreciate any thoughts. I am out of the country so have no tax person. </p>

<p>Best</p>

<p>When DS finished his master’s in Dec 07; He became ineligible with our health ins and needed his own + he was slated to start an internship on Jan 02 in India. The plan was to start him as a dependent/contractor. But after all the planning, the effort and potential tax savings for the internship just was not worth the effort-especially since the contractor status could flag him for an audit. He paid the taxes.</p>

<p>He followed up the India internship with another internship at head office (they arranged for next day flight from Paris to Seattle.) Corporate housing and stipend for auto. He later paid taxes for the airfare and auto stipend. Again, the effort to save taxes was not worth the good possibility of an audit, even if he was eligible (augmentively). He also paid state taxes, even though he hadn’t lived in the state for 5 years but listed his home state as mailing address.</p>

<p>We went with the advice of the tax program.</p>

<p>Thanks for the info. Anyone else have experience with this?</p>