Job hunting and employee moving expenses
You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. You cannot deduct these expenses if: 1) You are looking for a job in a new occupation, or 2) There was a substantial break between the ending of your last job and your looking for a new one.
You cannot deduct your expenses if you are seeking employment for the first time.
If you travel to an area and, while there, you look for a new job in your present occupation, you can de-duct the travel expenses if the trip is primarily to look for a new job. You may elect to use the standard mileage rate to figure your car expenses. The standard mileage rate for 2000 is 32.5 cents per mile.
If your new job is at least 50 miles farther from your former home than your old job was and you will work full time as an employee for at least 39 weeks in the first 12 months after you arrived in the new area then your move qualifies and you can deduct the moving expenses.