Can students and scholars deduct costs associated with their jobs. What costs can be included and where would they be deducted?
The nonresident can deduct job expenses, such as allowable unreimbursed travel expenses. Generally, the allowable deductions must be related to effectively connected income. Job expenses are a miscellaneous itemized deduction and they are subject to a 2% of Adjusted Gross Income (AGI) limit. Publication 519, U.S. Tax Guide for Aliens.
