Yes they are deductible only for expenses of looking for a new job in a taxpayer’s present line of work. They are deductible even if a new is not found. On the other hand, expenses of looking for a new job in a new trade or business are not deductible.

Examples of deductible job-hunting expenses include cost of assembling portfolios of work, advertising for a new job, cost of telephone calls, newspapers bought for employment advertisements, 50% of meals and entertainment directly related to job searches, out-of-town travel expenses, fees paid to employment agencies, and other job search-related expenses.

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