Can i deduct job hunting costs if i do not have a job?

My wife is looking for a job but has not found one as yet. She is was a house wife in 2008. Can the costs for job hunting be deducted for tax purposes ?Can i deduct job hunting costs if i do not have a job?
Job expenses can only be deducted if your wife is looking for a job in the same line of work. Since your wife did not have a job in 2008 then she would not be able to deduct the cost as an expense on your taxes. Finding work in a new trade or business is not deductable.