Expenses incurred while looking for a new job in the same line of work, whether or not a new job is found. These miscellaneous itemized deductions for tax purposes are subject to the 2% Adjusted Gross Income (AGI) floor. Expenses of search for one's first job after completing school are not deductible.
Special work clothes are apparel required for the performance of one's job and are not suitable for wear outside of work settings. The cost of these clothes is a miscellaneous itemized deduction, subject to the 2% Adjusted Gross Income (AGI) floor.
