Job search expenses can be deducted as miscellaneous itemized deductions if you look for a job in the same field at essentially the same level as the one you left. You can generally claim job search expenses as long as the amount of all of your miscellaneous deductions exceeds 2 percent of your adjusted gross income. The following expenses may qualify:

• Resume preparation (including typing, printing, postage, and toll telephone calls)
• Employment agency fees you paid
• Travel for your job search (which may include airfare or mileage, lodging, and meals)