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 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.
Armed Forces. If you are in the Armed Forces and you moved because of a permanent change of station, you don't have to meet the distance test.
https://www.irs.gov/publications/p521/ar02.html#en_US_2016_publink1000203454
