Unfortunately the IRS views the expenses mentioned as personal in nature. They make exceptions for people who have jobs that require them to wear clothing that would ordinarily not be worn during off hours such as uniforms, (astronauts, nurses, police, etc). The travel expenses to get a job are not deductible. However, once she is employed and required by her employer to travel, your daughter may deduct travel expenses that are not reimbursed by the company that she works for.
