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20002b
New Member

Does a move, not required by the employer, but enabled by the fact that the new job is remote (I can live anywhere) qualify as "work-related"? Pub521 doesn't answer this.

 
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Phillip1
New Member

Does a move, not required by the employer, but enabled by the fact that the new job is remote (I can live anywhere) qualify as "work-related"? Pub521 doesn't answer this.

No.

The moving expense deduction must be related to a move to start new work in a new place. Since the job is remote, there is no place component that made this move necessary. 

Further, there is a distance component that requires your new job to be 50 miles farther from your old home than your old job was from your old home. Since the job is to work remotely, there is no way you can meet this requirement.

See the following from IRS Publication 521:


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.

Distance test: Your move will meet the distance test 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. For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. You can use Worksheet 1 to see if you meet this test.

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1 Reply
Phillip1
New Member

Does a move, not required by the employer, but enabled by the fact that the new job is remote (I can live anywhere) qualify as "work-related"? Pub521 doesn't answer this.

No.

The moving expense deduction must be related to a move to start new work in a new place. Since the job is remote, there is no place component that made this move necessary. 

Further, there is a distance component that requires your new job to be 50 miles farther from your old home than your old job was from your old home. Since the job is to work remotely, there is no way you can meet this requirement.

See the following from IRS Publication 521:


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.

Distance test: Your move will meet the distance test 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. For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. You can use Worksheet 1 to see if you meet this test.

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