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.
You're not required to work 39 consecutive weeks or work for the same employer. Depending on your exact move date, you might meet this requirement sometime during the year. If you want to file your tax returns now, you can amend your return later and claim the deduction if you meet the 39 week test later in the year.
