My daughter is a performer with a travelling show. She lives in Canada and was with the show for two years in the USA. I filed her 1040NR and claimed travel expenses. She is being audited by IRS who said she can't claim travel because she doesn't live in the USA. I can't find anywhere in the 1040NR information that says this is not claimable. I don't really know who to proceed from here as I think she is correct to make the claim. Any advice?