2. Also, is there another way to claim the moving deduction, despite not meeting the distance requirement, given the requirement to move as condition of employment?
Closely related in place.
You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location isn't more than the distance from your former home to the new job location. If your move doesn't meet this requirement, you may still be able to deduct moving expenses if you can show that:
You are required to live at your new home as a condition of your employment, or
You will spend less time or money commuting from your new home to your new job location.
Home defined.
Your home means your main home (residence). It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. It doesn't include other homes owned or kept up by you or members of your family. It also doesn't include a seasonal home, such as a summer beach cottage. Your former home means your home before you left for your new job location. Your new home means your home within the area of your new job location.
