Job search travel expenses

[NSNM]

A Medical Doctor who earned $95000 on W-2 in 2012 from 2 different jobs.

He had travel expenses (Air, Taxi, Rental Car, Hotel and Meals) of about $6500 in search of fellowship assignment in various medical hospitals in CA, FL, MI, VT, MA, NY, NJ and DE.

Is this expense deductible?

If yes, is it "Job Search Expense" or

Is it deducted as "Job Search Travel Expenses" under Miscellaneous subject to 2% floor on Schedule A.

I guess it cannot be deducted using Form 2106, because it is not related to his job with his employers.

Appreciate any response. Thanks.

[taxea]

A Medical Doctor who earned $95000 on W-2 in 2012 from 2 different jobs.

He had travel expenses (Air, Taxi, Rental Car, Hotel and Meals) of about $6500 in search of fellowship assignment in various medical hospitals in CA, FL, MI, VT, MA, NY, NJ and DE.

Is this expense deductible?

If yes, is it "Job Search Expense" or

Is it deducted as "Job Search Travel Expenses" under Miscellaneous subject to 2% floor on Schedule A.

I guess it cannot be deducted using Form 2106, because it is not related to his job with his employers.

Appreciate any response. Thanks.

I think you reasoned it out properly...personal job search expense Sch A

[mastertaxguy]

Is a fellowship a job? Is it employment? Or is it more likely some sort of graduate study?

[NSNM]

Fellowship - study or job

According to taxpayer, it is 3-years of higher graduate studies in medical profession specializing in cardiology.

It improves his job skills in cardiology leading to higher remuneration.

It is more a study than a job.

Voluntarily sought by the taxpayer and not necessarily required by the current employer.

During study period remuneration range from 60K upward and after fellowship 300K upward.

Thanks for sharing your thoughts.

[Roberts]

I used to do the taxes for foreign doctors who were on a fellowship for a local university hospital. The first doctor had a law firm that determined it was a line 21 deduction and the University human resources department declared it was a line 21 deduction on the schedule A. While they are receiving some education and specialized experience, they are also working full time jobs in their respective fields at the hospital.