COMBINE MISCELLANEOUS ITEMIZED DEDUCTIONS IN THE SAME YEAR

Combine miscellaneous itemized deductions in the same year.  Only miscellaneous itemized deductions that exceed 2% of your adjusted gross income (AGI) are deductible.  Consequently, most people find that their miscellaneous itemized deductions are not deductible.  Loophole:  By paying two years of expenses in the same year, you can often get over this 2% of AGI limit.

WHEN THE COST OF LOOKING FOR A JOB IS DEDUCTIBLE

Under certain circumstances, you can deduct the cost of looking for a job as a miscellaneous itemized deduction up to the amount your total combined miscellaneous deductions exceed 2% of your Adjusted Gross Income.  To deduct job-hunting costs, you must be looking for employment in the same or a related field of work.  If you satisfy the requirements, here are some of the costs you can deduct.

  • The cost of transportation to and from job interviews. 
  • 50% of the cost of meals and entertainment which you incur because of your job search. 
  • The cost of out of town travel to seek new employment, including transportation, lodging, and 50% of meals and entertainment. 
  • Fees that you pay to job counselors, recruiters, and employment agencies. 
  • The cost of newspapers and other publications that you buy because of their employment advertisements. 
  • The cost of preparing and mailing resumes, including printing, envelopes and postage. 

Even if you don’t find a new job, you can still claim these deductions.