What is the Moving Distance Worksheet for the IRS


The moving distance worksheet is used to determine if you meet the test for the IRS in order to deduct moving taxes.

Moving Deduction Requirements
Your move will meet the IRS 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 from your former home.

For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home.

Moving Distance Worksheet


Use the worksheet below to see if you meet the test:

1. Enter the number of miles from your old home to your new workplace _____miles
2. Enter the number of miles from your old home to your old workplace_____miles
3. Subtract line 2 from line 1. If zero or less, enter 0 _____miles
4. Is line 3 at least 50 miles?Yes / No

If the answer to #4 above is “YES”, you meet the IRS test for moving expenses. If the answer is “NO”, you do not meet the test and cannot deduct your moving expenses.

Example: You moved to a new home less than 50 miles from your former home because you changed main job locations. Your old main job location was 3 miles from your former home. Your new main job location is 60 miles from that home. Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test.

Main Job Location
Your main job location is usually the place where you spend most of your working time. If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work.

First Job or Return to Full-Time Work
If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test.

If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home.

More Than One Job
If you have more than one job at any time, your main job locations depends on the facts in each case. The more important factors to be considered are:

  • The total time you spend at each place.
  • The amount of work you do at each place.
  • How much money you earn at a place.

Armed Forces Exception
If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test.


For more information and instructions on the Moving Distance Test, you can read IRS Form 3903 here.

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