- Your expenses must be for a job search in your current line of work. You cannot deduct expenses if the job search is for a new occupation.
- You cannot deduct job search expenses if you are looking for a job for the first time.
- You cannot deduct expenses if there was a long break between the end of your last job and when you began searching for a new job.
- You cannot deduct expenses for which you were reimbursed.
If you qualify, here are some of the expenses you may be able to deduct:
- Costs to prepare and mail your résumé.
- Travel expenses if you traveled to look for a new job. In order to be deductible, the trip must have been mainly to look for a new job. If this was not the main purpose, you may be able to deduct a portion of the travel expenses.
- Fees charged by placement agencies.
If you qualify for job search deductions and you itemize your deductions, the job search expenses would be entered on line 28 of Schedule A of your tax return.