Can I deduct expenses for breaking a lease for a work related move?

[Carl]

Only if the move was for the convenience of the employer and a condition of employment, or a condition of continued employment.

[frystep]

I have seen contradictory information regarding this question. IRS Publication 521 lists "Expenses of entering into or breaking a lease" as a Nondeductible Expense.

[Zbucklyo]

The difference is that in the hypothetical case, the employer requires the move in order to maintain an existing job.  In this case it would not be deductible as a moving expense, but as an unreimbursed employee business expense. The key is "for the convenience of the employer".

If you move to a new job (or even for an existing job) because you want a shorter commute, that is for your own convenience, not the convenience of the employer.  A different scenario is one in which the employer required you to live in a certain place.  For example, some cities require that certain employees live within the city limits.  That is for the convenience of the employer, not the employee.