IRS Tax Tip 2015-24 notes the following:
Your expenses must be for a job in your current line of work.
If you travel to look for a new job, the trip must be maily to look for a new job.
You would deduct these job search expenses on Schedule A, as a miscellaneous deduction.
For IRS tax help, tax preparation, and tax representation, please call me, Richard A. Perlman, Enrolled Agent, at 702-589-7557 (24/7).