First, sorry for the naive question, any input from the wise is appreciated! I am married and work at a university in Boston, where we live. This year my wife took a 1-year postdoc position with a major university in another state to improve her prospects for academic position in Boston (if it matters, both our positions are regular employment, not consulting). Can we deduct any of the expenses associated with her job (rent for a second apartment, her travel to me, my travel to her, her conference travel) from our income? I do not think so, but do not know enough to be sure.
-- Alex
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