What most naturally follows?

How to deduct job hunting expenses
Search for a job in the same occupation.
The irs won't let you claim a deduction if you're trying to switch up careers. For example, you can't work as a waitress and deduct expenses when hunting for a job as a secretary.
Instead, you can only deduct expenses if you're searching for a job in the same occupation. You also can't deduct expenses for your first job.