In order to deduct moving expenses, you must meet the
IRS requirements!


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.  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?

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, visit
IRS Publication 521.

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.


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