Can you include computer expenses in tax-deductible job-hunting expenses?

Q: We bought new computer to use it for job-hunting because our older computer simply does not allow us to apply for jobs and send resume e-mail attachments. Can we include computer expenses in tax-deductible job-hunting expenses? - Eugene

The following answer was provided by Dona Lawson, CPA, Michael Taicher, PC.

A: You may deduct all expenses incurred in your job search if you are seeking employment in the same trade or business. Job-hunting expenses are subject to the 2% floor. Realistically, your computer is not used 100% of the time for job search activities. You should make an allocation of the computer expenses based on job search vs. other uses.