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Unless you are self employed and file a schedule C, then yes, this would be a job search expense which would be subject to the 2%. If you file a schedule C on your tax return, this amount can be deducted as rent on this schedule. However, if you receive a form W-2 from your employer(s) and are not considered an independent contractor or self employed, this would fall under the job search expenses...if the rent is something your employer normally pays for you. If not, during the time of the year that you were employed, the amount you paid for rent would be considered an "unreimbursed employee expense" and still subject to the 2% but not included in the job search expense miscellaneous deduction.