I moved to NY from California in late July of '07 to start a new job. My wife was originally going to move out with me, but has been unable to gain employement in NY. The new plan is for me to move back to CA in the next couple of months. We own a home in CA for which we pay a mortgage, and I pay rent in manhattan in order to work here. While my intention was permanent when I moved out, it is clearly not anymore.

Can I deduct my Manhattan rent? Broker fees to secure rental unit? Or my expensive commuting to CA/NY?

Nope, sorry. Assuming that you are a regular employee in NY (not a contractor), you can't deduct commuting expenses or the cost of maintaining a second home. You can deduct certain moving expenses from CA to NY - the cost of your transportation (1 one-way trip) and lodging during the move, plus costs for transporting your belongings. Costs for finding your apartment in NY are not deductible. Be aware that there is a requirement that you live in your new location for at least 39 weeks. You are right on the cusp - you may want to double check the calendar and time your move back to CA after you reach the 39 week minimum.

More info on deducting moving expenses here:

Moving Expenses Related to a New Job May Be Tax Deductible (http://www.irs.gov/newsroom/article/0,,id=173193,00.html)