Figure B. Qualifying Moves Within the United States (Non-Military) Footnote: 1: Military persons should see Member of the
Armed Forces for
special rules that apply to them. Summary: This flowchart is used to determine if moving expenses can be deducted from your taxes.Start. This is the starting of the flowchart.Decision (1). Was your move closely related to a new or changed job location?Footnote 2: Your move must be closely related to the start
of work at your new job location. See Related to Start of Work.
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Decision (2). Is your new main job location at least 50 miles farther from your FORMER HOME than your old main job location was?
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IF Yes Continue To Decision (3)
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IF No Continue To Process (a)
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Decision (3). Are you an employee?
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IF Yes Continue To Decision (4)
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IF No Continue To Decision (5)
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Decision (4). Did you or will you work full time as an employee for at least 39 weeks in the first 12 months after you arrived in the new
area?Footnote 3: If you deduct expenses and do not meet this test later, you must either file an amended tax return or report
your moving expense
deduction as other income. See Time test not yet met.Footnote 4: If you became self-employed during the first 12 months, answer
YES if your combined time as a full-time employee and self-employed
person equals or will equal at least 78 weeks in the first 24 months (including 39 weeks in the first 12 months) after you
arrived in the new
area.
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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Decision (5). Are you self-employed?
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IF Yes Continue To Decision (6)
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IF No Continue To Process (a)
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Decision (6). Did you or will you work full time as an employee or a self-employed person for at least 78 weeks in the first 24 months (which
includes 39
weeks in the first 12 months) after you arrived in the new area?
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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Process (a). You cannot deduct your moving expenses.
Process (b). You may be able to deduct your moving expenses.
End. This is the ending of the flowchart.
