Interview expenses paid or reimbursed by a prospective employer are not taxable income. This is not affected by the elimination of the miscellaneous deductions. See Pub 525, page 34 Job Interview Expenses. As long as the reimbursement is less than or equal to actual interview expenses, there is no taxable income.
Note: if you receive a 1099-NEC for job interview reimbursement and enter it in Self Employment, it will trigger QBI and Self Employment taxes. Must put both the payment and negative amount in Other Common Income to avoid this.
