You may be able to deduct moving
expenses if your move was work related and you meet the following the following
two 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're self-employed, you must work full-time for at least 39
weeks during the first 12 months and for a total of at least 78 weeks during
the first 24 months immediately following your arrival in the general area of
your new work location
See IRS Moving Expense Deductions
