To qualify for the moving
expense deduction, you must meet the following tests:
The distance
test - Your new workplace must be
at least 50 miles farther from your old home than your old job location was
from your old home. If you had no previous workplace, your new job location
must be at least 50 miles from your old home.
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 meet these requirements, you can deduct the expense on as a moving expense for 2016 even though the move actually took place in 2014.
