Agency Fees

• Taxpayers can deduct any fees that they pay to employment agencies. If the employer reimburses the fees in a subsequent year, the taxpayer must claim the reimbursement as income. Fees that the employer pays to an agency do not have to be claimed as income by the taxpayer.
  
  

Resume Expenses

• Taxpayers can deduct the cost of using a resume service to write or update their resume. The mailing costs taxpayers incur to send their resume to potential employers is also deductible.
  
  

Travel Expenses

• Taxpayers can deduct the costs of travel to search for jobs. The Internal Revenue Service will compare the amount of time spent searching for a job to the amount of time spent on personal activities to verify this deduction's applicability.
  
  

Mileage

• The mileage deduction is not subject to the two percent limit. Taxpayers can deduct a standard mileage rate when searching or interviewing for jobs. The amount of the per-mile deduction is set yearly but was 55 cents per mile in 2009.