Phillip1
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Deductions & credits

Yes.

There is an exception that will allow you to take the deduction despite being laid off before you had met the time test.

See Publication 521 for full details on the time test:

Exceptions to the Time Test

You don't have to meet the time test if one of the following applies.

  • You are in the Armed Forces and you moved because of a permanent change of station. See Members of the Armed Forces

  • Your main job location was outside the United States and you moved to the United States because you retired. See Retirees or Survivors Who Move to the United States

  • You are the survivor of a person whose main job location at the time of death was outside the United States. See Retirees or Survivors Who Move to the United States

  • Your job at the new location ends because of death or disability.

  • You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job.