Yes, it can be. You would need to meet the other requirements as well .
According to the IRS:
“If you are
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 after
you arrive in the general area of your new job location (78-week test).
For purposes of the
time test for self-employed persons, the following three rules apply.
- You count any full-time work you do
either as an employee or as a self-employed person.
- You don't have to work for the same
employer or be self-employed in the same trade or business for the 78
weeks.
- You must work within the same general
commuting area for all 78 weeks.”
CLICK HERE
for IRS pub 521 Moving Expenses
