Where are miscellaneous deductions?

[Reasonable-Value9645]

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? 

[xmasbaby0]

That "miscellaneous" deduction was eliminated from the federal tax laws when the laws changed for 2018 to 2025.    There is no longer a federal deduction for job-seeking expenses.

[DoninGA]

The Tax Cuts and Jobs Act suspended the deduction for moving expenses and job search expenses for most taxpayers for tax years beginning after December 31, 2017 through January 1, 2026. This suspension does not apply to members of the Armed Forces of the United States on active duty who move pursuant to a military order related to a permanent change of station.

[Reasonable-Value9645]

Thanks for your quick reply. When was that changed? I'm a bit confused, because there is a TurboTax article from 2023 that explains how certain types of job search expenses are still deductible: https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/top-job-seeker-tax-deductions-30184/

Is this just outdated? 

[DoninGA]

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@Reasonable-Value9645 wrote:

Thanks for your quick reply. When was that changed? I'm a bit confused, because there is a TurboTax article from 2023 that explains how certain types of job search expenses are still deductible: https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/top-job-seeker-tax-deductions-30184/

Is this just outdated? 

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That blog appears to be incorrect.  I will notify the TurboTax Moderators concerning this blog.

[Reasonable-Value9645]

Thanks for the clarification! 

[Opus 17]

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@Reasonable-Value9645 wrote:

Thanks for your quick reply. When was that changed? I'm a bit confused, because there is a TurboTax article from 2023 that explains how certain types of job search expenses are still deductible: https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/top-job-seeker-tax-deductions-30184/

Is this just outdated? 

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Expenses may be deductible if you are self-employed, but not for w-2 workers.  

However, some states still allow this class of deductible expense, and Turbotax still allows you to list these expenses in the federal interview.  While they won't change your federal tax, they will flow to your state tax return, and might reduce your state tax, depending on your total itemized deductions and other tax situations.