Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Job Search Expenses May Lower Your Taxes

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

IRS Summertime Tax Tip 2013-03, July 8, 2013

Summer is often a time when people make major life decisions. Common events include buying a home, getting married or changing jobs. If you’re looking for a new job in your same line of work, you may be able to claim a tax deduction for some of your job hunting expenses.

Here are seven things the IRS wants you to know about deducting these costs:

  1. Your expenses must be for a job search in your current occupation. You may not deduct expenses related to a search for a job in a new occupation. If your employer or another party reimburses you for an expense, you may not deduct it.
     
  2. You can deduct employment and job placement agency fees you pay while looking for a job.
     
  3. You can deduct the cost of preparing and mailing copies of your résumé to prospective employers.  
     
  4. If you travel to look for a new job, you may be able to deduct your travel expenses. However, you can only deduct them if the trip is primarily to look for a new job.
     
  5. You can’t deduct job search expenses if there was a substantial break between the end of your last job and the time you began looking for a new one.
     
  6. You can’t deduct job search expenses if you’re looking for a job for the first time.
     
  7. You usually will claim job search expenses as a miscellaneous itemized deduction. You can deduct only the amount of your total miscellaneous deductions that exceed two percent of your adjusted gross income.

For more information, see Publication 529, Miscellaneous Deductions. This booklet is available on IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

IRS YouTube Videos:

  • Job Search Expenses - English | ASL

 

Subscribe to IRS Tax Tips