1. critical in answering this: does the job seeker have an existing trade or business?
a. basically, you can deduct expenses incurred in seeking a job in the same trade or business (even if you are unsuccessful)
i. this come from RR 75-120
b. this does not include looking for initial employment or employment in a new trade or business (Will there be a “substantial difference” b/t the old and new employment? – Evans.)
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