You can under certain conditions

If you can (allowed by IRS rules) and will itemize your deductions, Schedule A line 20 is where you can report these expenses. But there are more details you should study before doing so, please see the instructions for Schedule A for details, and you can also find Pulications with more details.

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• If you use 1040NR the line# is different -xxxxllll- ♂ (0 bytes) () 12/20/2005 postreply 12:56:52