You don't have to be unemployed to take them. The Internal Revenue Service doesn t provide clear guidance on the length of time that you'd have to be unemployed before you aren't allowed to take these deductions. If you're traveling to interviews, you can deduct the expense to and from the meetings. Be sure to save your receipts because if you're audited, you'll need documentation. The second major caveat is that you need to itemize your deductions to take advantage of your job-search expenses.
Deductible expenses can go beyond the job-search basics.
When Paul Graves was looking for a job last year he knew he had to stay current in his field. He accepted a generous retirement package, which included outplacement services. Continuing education and travel costs weren't. I also flew to Chicago for a job interview. I have deducted these expenses from my taxes.