If you moved because of a change in your job location or because you started
a new job, you may be able to deduct your moving expenses if your move is
closely related to the start of work. To qualify for the moving expense deduction,
you must meet both the distance and the time tests, unless you are a member
of the armed forces and your move was due to a permanent change of station.
Your move will meet the distance test if your new main job location is
at least 50 miles farther from your former home than your old main job location
was. Use the shortest distance of the most commonly traveled routes between
these points. To determine this, first figure the distance between your former
residence and your new job and then subtract the distance between your former
residence and your old job. If the result is 50 miles or more, you have met
the distance test. For example, if the distance from your former residence
to your new job is 70 miles and the distance from your former residence to
your old job is 5 miles, you will meet the distance test.
The second test concerns time. If you are an employee, you must work full–time
for at least 39 weeks during the 12 months right after you move. If you are
self–employed, you must work full time for at least 39 weeks during
the first 12 months and for a total of at least 78 weeks during the first
24 months after you move. There are exceptions to the time test in case of
death, disability and involuntary separation. For more information if you
qualify to deduct moving expenses please refer to Publication 521.
If you meet the requirements, you can deduct the reasonable expenses of
moving your household goods and personal effects to your new home. You can
also deduct the expenses of traveling to your new home, including your lodging
expenses. You cannot, however, deduct meals.
Moving expenses are figured on Form 3903 (PDF) and
deducted as an adjustment to income on Form 1040 (PDF).
You cannot deduct any moving expenses that were reimbursed by your employer.
For additional information, refer to theForm 3903 (PDF) Instructions and Publication 521, Moving Expenses.
