The Internal Revenue Service Web site says there are six things the IRS wants job seekers to know in deducting job search-related costs.

Same field: Before you may deduct job-search costs, the expenses must be incurred in searching for a job in the same field as your current occupation. You may not deduct expenses for job searching in a new field occupations. You may deduct employment and outplacement agency fees paid while job-searching in your present occupation.

Employer reimbursement: If your new employer reimburses you for employment agency fees, you must include the amount received in the "adjusted gross income" section of your Form 1040 for the tax year in which it was received, up to the amount of your tax benefit in the earlier year.

Resumes: You may deduct amounts spent preparing and mailing copies of resumes to prospective employers as long as you are looking for a job in your present occupation.

Travel: If you travel to an area to look for a new job in your present occupation, you may be able to deduct those travel expenses. You may deduct only the travel expenses if the trip is primarily to look for a new job. The amount of time you spend on personal activity compared to the amount of time you spend looking for work is important in determining whether the trip is primarily personal or is primarily to look for a job.

Time limit: You may not deduct job search expenses if there was a substantial break between the end of your last job and the time you begin looking for a new one.

Not first job: You cannot deduct job search expenses if you are looking for a job for the first time.

More IRS info: Find more information on job-search expenses in "IRS Publication 529, Miscellaneous Deductions" on www.irs.gov.