<p>“No main place of business” with no job at her residence makes her itinerant, which means you get no deduction / exclusion for any travel. It’s the worst of all answers.</p>
<p>Master Tax Guide says
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<p>I’d guess you’re in a gray area. Have you asked your D if she filled out any paperwork with the internship firm that would lead them to believe she had a tax home to be away from?</p>