I was to be laid off Dec '15, in Oct.'15, I spent $400. for a resume,in Nov '15 I was extended to Apr. '16. Can I deduct the $400. in 2016 when I became unemployed?

[t-tidwell]

I was supposed to be laid off Dec. 2015. so in Oct 2015, I paid $400. to have a professional resume created for me.  But then in Nov. 2015, my job was extended to April 2016.  Can I deduct the $400. for job search expenses in 2016 when I actually became unemployed and used the resume for job search?  thank you, TT

[MaryK1 · Accepted solution]

No, unfortunately, you must deduct the expenses in the year that they were actually paid so the resume would have to be on the 2015 return.