Expenses incurred by taxpayers when searching for new employment in the same trade or business are deductible as a miscellaneous itemized deduction. Therefore, they are deductible only for regular tax purposes and only to the extent they and other miscellaneous itemized deductions exceed 2% of AGI. While the costs of finding first-time employment are not deductible, since first-time employment by definition cannot be in the taxpayer's same trade or business, moving expenses associated with first-time employment are deductible if the time and distance tests are met. According to IRS Pub. 521 , Moving Expenses (For Use in Preparing 2011 Returns) : "If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test."
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