D. Stussy wrote:

- quote -

The IRS position in Rev. Rul. 75-120 is that it does have to
be incurred in the same trade or business--and a quick
follow up in RIA's Citator indicates that the Tax Court has
referenced this ruling in a number of cases over the years,
and doesn't appear to have ever suggested it was
overreaching.

--
Ed Zollars, CPA
Phoenix, Arizona

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According to Pub 17, "looking for a new job in your present
occupation" is the criterion. They also don't count looking
for a job for the first time, and looking for a job in a new
occupation. So they use the same rules as for deductible
education.

Nan, EA in LA

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"D. Stussy" <kd6lvw[at]bde-arc.ampr.org> wrote:

- quote -

Without researching beyond the Quickfinder, I fear that job
hunting expenses are deductible only if incurred in the
course of seeking employment in one's present line of work.
This is true even if the search is unsuccessful. "However,
expenses of looking for a new job in a new trade or
business, even if a job is found, are not deductible."

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naneklund[at]aol.com (Nan Eklund) wrote:

- quote -

Interestsing. At least in California anybody with an MD can
practice any kind of medicine. So if a GP takes classes to
become a brain surgeon, he's only increasing his skill level
for something he's legally licensed to do already (though it
would certainly be negligent for him to do).

Stu

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Arthur Kamlet wrote:
- quote -

Unlike education, where the nature has to be related to the
current field one is employed in (or last employed in) and
not qualify one for a different job, I don't see where job
search expenses for an UNRELATED field would fail to
qualify....

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Arthur Kamlet <kamlet[at]panix.com> wrote:

- quote -

Everything I've seen seems to indicate that medical
certifications are considered to be new/separate occupations
for the purpose any limitations based on the "same
occupation" concept. The occupational field of education
does seem to be somewhat uniquely blessed with NOT suffering
from this problem.

MTW

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kamlet[at]panix.com (Arthur Kamlet) wrote:
- quote -

It applies to any field. His point was that you have to be
looking for a job in the same field you're already in, and
the OP was in education. Expenses related to learning a new
profession are *not* deductible.

--
Barry Margolin, barmar[at]alum.mit.edu
Arlington, MA

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As far as I know other professions would follow the same
rules. However, the IRS has some funny sticking points. I
happen to be an expert on teachers' taxes but not on nurses.
The job hunting rules follow the education rules which
specify that you must have fulfilled the basic requirements
for the position A nurses' aide has not completed the basic
requirements of being a nurse = two different jobs. A
teachers' aide would not be in the same job as a teacher.

Nan, EA in LA

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Nan Eklund <naneklund[at]aol.com> wrote:

- quote -

So is this rule restricted to the education field or does it
apply to other fields?

Example: Can a nurses aid who completed req'ts for an RN
and is seeking an RN position deduct job search expenses
because they are both in the medical field, or more closely,
in the nursing field?

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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Yes as long as you are looking for a job in the education
field (which is a continuum from kindergarten to college)..
Mileage, parking, overnight expenses on Form 2106.

Phone calls, resumes, postage, etc on Sch A, misc, subject
to the 2% of AGI limit.

Nan, EA in LA

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I retired as a school admnistrator in June.

However, I did look for jobs and in fact I am now teaching
at our local college.

Can I deduct all my expenses in looking for a job, including
travel for job interviews?

MB

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