Resume costs, long distance phone calls and travel expenses are deductible job hunting expenses.
Job hunting expenses are not tax deductible if you are looking for a new job in a new occupation, there was a substantial break between the ending of your last job and looking for a new job or if you are seeking employment for the first time. Resume costs, including typing, printing, and mailing copies to prospective employers are tax deductible. If you travel to an area and, while there, look for a new job, you may be able to deduct travel expenses to and from the area. You can deduct travel expenses if the trip is primarily to look for a new job. The amount of time spent on personal activity versus time spent looking for a job determines whether the trip is primarily personal or primarily job hunting.