The taxpayer may deduct moving expenses for a move from the U.S. to another country if the normal moving expense requirements are met.
Yes, the move has to meet the distance test if the new primary job location is at least 50 miles farther from the former home than the old main job location was from the previous home.
A "foreign move" is a move in connection with the start of work at a new job location outside the United States and its possessions. A foreign move does not include a move back to the United States or its possessions.
