You can deduct the moving expenses for the most recent move if you will meet the time and distance tests required.
As long as you know you will
meet the 39 weeks of work in the new area you report the expenses of the move
in the year paid. If, for some reason, you work less than that in the
future you would amend your return.
Time Test: If you are an employee, you
must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location
(39-week test). Full-time employment depends on what is usual for your type of
work in your area. (78 weeks of the first 24 months for self employment)
Distance Test: 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. Use the worksheet in
Publication 521-Moving Expense if necessary.
Time Test Not
Yet Met -You can deduct your
moving expenses on your 2017 tax return even though you haven't met the time
test by the date your 2017 return is due. You can do this if you expect to meet
the 39-week test in 2018.
Guide to IRS Form 3903: Moving Expense
Moving expenses can be entered by following the steps here.
- Search for moving > Jump to moving
- Follow the screens to enter your moving expenses
- Click the images attached to enlarge and view for assistance.
