Unfortunately, job search expenses are no longer deductible. The Tax Cuts and Jobs Act (TCJA) suspended this deduction starting in 2018, and the One Big Beautiful Bill Act made the change permanent — job search expenses (and the other 2%-rule miscellaneous deductions) won’t be coming back in 2026 or any future year.
In prior tax years, expenses that were directly related to your job search may have been partially deductible. Your job search must have been for a job in your current occupation and the expenses were subject to the 2% limitation.
In prior years, if you itemized your deductions a part of the expenses that you claim as deductions may be limited by the 2% rule. Deductions that are included are unreimbursed employee expenses, job search expenses, tax preparation fees, safety deposit box rental, and investment fees.
There is still hope for reducing your taxable income though, I’ve created the ultimate guide to tax deductions to help you pay less next tax season.