Here are the eligibility requirements for deducting moving expenses:
- Your move must be business related, such as moving to take a new job, or moving because of a business transfer.
- If you're a full-time employee, you must work at least 39 of the 52 weeks (1 year) immediately following your move.
- If you're self-employed, you must work at least 78 weeks (one and a half years) of the 24 months (2 years) immediately following your move.
- If you're a part-time employee, you are not eligible for this deduction.
- If you moved outside the United States, you must be a U.S. citizen or resident alien to take this deduction.
- The distance between your previous home and your new job must be at least 50 miles more than the distance between your previous home and your previous job.
So if your move was not due to work, the expenses are not deductible.