The value of an airline ticket acquired with frequent flyer miles is probably not tax-deductible since the ticket was a free benefit and there was no out-of-pocket cost to you. However, if you had paid someone else for his or her frequent flyer miles that you then applied to your plane ticket, then the amount you paid is deductible--provided the job hunting costs are deductible. Under current IRS law, anyone searching for a new job in their same field can deduct some of the job search expenses on their taxes. The major requirement is that the job you are seeking on the East Coast must be in the same line of work as your previous job. This rules out job seekers who are looking for a job in a different field. Some examples of deductible expenses listed by the IRS are resume updates completed by professional resume services and entry costs to job fairs.
According to the IRS website, you can generally deduct expenses spent on a new job search in your current field, such as employment and outplacement agency fees, the cost of preparing and mailing resumes to prospective employers, and travel expenses if the purpose of the trip is primarily to look for a new job in your current field. Please be aware, however, that you cannot deduct job search expenses if there was a substantial break between the end of your last job and the time you started looking for a new job, and you cannot deduct job search expenses if you are searching for a job for the first time.
To find out more about the IRS job seeker’s deduction, consult a tax attorney.