My wife was a job seeker who was looking for a new job in the same occupation. She worked with a recruiter, which should be deductible as job search assistance. According to the IRS, this should be deducted as a "miscellaneous deduction". However, I don't see that option anywhere. I see options for "Other Deductible Expenses" and "Other Credits", but I don't see "miscellaneous deduction" - how do I report this?
