You can deduct moving expenses you pay for yourself and members of your household (dependents).To claim the moving expense:
Your move is closely related to the start of work.
You meet the distance test*
You meet the time test (must work full-time for at least 39 weeks during the first 12 months after arriving in the new job area)
*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.
