Certain expenses of looking for a new job in the taxpayer's present occupation are deductible even if the search is unsuccessful. The taxpayer must be currently employed or recently unemployed. So as long your search is for a job in your present occupation you would seem to qualify. However, the travel must be directly related to the employment search. The amount of time spent looking for work must have exceeded the time spent for personal pleasure. Please do not hesitate to contact me if you have any further questions.
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Mr. Fromm is licensed to practice law throughout the state of PA with offices in Philadelphia and Montgomery counties. He is authorized to handle IRS matters throughout the United States. His phone number is 215-735-2336 or his email address is
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