| If you are searching for a new job in your present line of work, the following expenses are usually deductible even if you don't end up with the job: |  |
 | Costs to prepare resumes and letters including typing, stationery and postage. |
 | Fees paid to employment agencies, recruiters, and consultants |
 | Transportation to interviews including out-of-town lodging |
 | Meals while out-of-town for interviews or entertainment related to the job hunt are deductible at 50% |
 | In-town and long distance telephone/cell phone bills |
Remember however, that these expenses combined with other miscellaneous deductions are subject to reduction equal to 2% of your adjusted gross income.
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