a friend of mine visited a tax consultant in USA. The friend is an employee of a software firm and is on a non-resident alien category visa. The consultant told him to mark the apartment rent as unreimbursed employee expense and add it in the itemized deductions. The house he stays in is not provided by the company but the consultants argument was that the employee rented the apartment since he has to commute to work and occasionally does work from home, so it is a valid expense. It sounds fishy to me. Any advice?