You can claim moving expenses if the move was associated with a job -- either starting a new job or transferring to a new place of business for the old job.
There are three main requirements to claim the deduction. First, the move is closely related to the start of work. Second, the distance test is met, and third, the time test is met.
Per IRS Publication 521 (https://www.irs.gov/pub/irs-pdf/p521.pdf), closely related to the start of work means "In most cases, you can consider moving expenses incurred within 1 year from the
date you first reported to work at the new location as
closely related in time to the start of work."
The distance test is met if "your new main job
location is at least 50 miles farther from your former home
than your old main job location was from your former
home."
And the time test is met in one of two ways:
"If you are an employee, you must work full time for at least
39 weeks during the first 12 months after you arrive in the
general area of your new job location (39-week test)."
"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)."
These are the basic tests. For additional limitations, see the link to IRS Pub 521, above.
