You may not deduct these expenses if you incurred them while looking for work in a new trade or business or while looking for work for the first time. If you are unemployed and there is a substantial break between the time of your past work and your looking for new work, you may not deduct these expenses, even if the new work is in the same trade or business as your previous work. Travel expenses for conventions and seminars are not deductible, unless you can show that your attendance benefits your trade or business. If you are an employee, your allowable travel expenses are figured on Form 2106 or 2106-EZ . If you do not itemize your deductions, you cannot deduct these expenses.
Good records are essential.
Please see Topic 305 for information on record keeping.