Hi, I'm working with someone who is a sponsor for humanitarian parolees from Ukraine. They want to know if the expenses they've incurred (for travel and food for the parolees for example) are deductible. The parolees were so far unable to work, but just got clearance to start working for the sponsor. The sponsor owns a business and will employee the parolees, so I think the expenses could probably be paid from the business under an accountable plan to make them deductible going forward. It's the expenses before they worked that I'm concerned with. I couldn't find anything to support that they would be deductible.