Jayna, a social worker, would like to deduct expenses incurred looking for a new job. She can do this as long as:

* She looks for a job in a new occupation.

She looks for a job within her current occupation. T

here has been a lengthy break between being employed and looking for a job.

She has recently graduated from college with a degree in a different field. Mark for follow up

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During the year, Valentina works four months in Custer State Park, South Dakota, where she earns $16,000. She spends two months of the year in Columbus, Ohio, her birthplace and where she visits family. She spends six months of the year in Key West, Florida, where she earns $17,000. Where is Valentina's tax home?

* Ohio, because she was born in Ohio.

Florida, because she spends more time there and has more income from Florida.

Valentina has no tax home because she makes substantially equal amounts of income in both places.

Valentina can choose her tax home because she makes substantially equal amounts of income in both places.

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A taxpayer who claims employee business expenses may have to show an IRS examiner:

* The amount and business purpose of the expense.

A copy of their employer's reimbursement plan.

The business relationship between the employee and the recipient of a gift or entertainment.

All of the above.