Summer internship and moving expenses deduction.

Studentf1 · ‎May 31, 2019

I am a full time grad student. I work at a company while at school.

Last summer i was sent into work at the headoffice (same company, same position)

At the end of the summer, I came back to school and continued working in the same Job. (Again same company, same postion)

Can I deduct moving expenses??

Phillip1 · ‎May 31, 2019

No.

Working for a summer would not satisfy the time test to claim the moving expenses.

See IRS Tax Topic 455 Moving Expenses

The time test - If you're an employee, you must work full-time for at least 39 weeks during the first 12 months immediately following your arrival in the general area of your new job location. If you're 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 immediately following your arrival in the general area of your new work location. There are exceptions to the time test in case of death, disability, and involuntary separation, among other things. See Publication 521 for these exceptions.

Summer internship and moving expenses deduction.

Deductions & credits