If your move to the U.S. was
due to a change in your job or business location, or because you started a new
job or business, you can deduct your reasonable moving expenses (not
including any expenses for meals), if you meet all three of the following
requirements:
- Your move closely
relates to the start of work
- You meet the distance
test
- You meet the time test
Move Related to Start
of Work - Your move must
closely relate both in time and in place to the start of work at your new
location. You can consider moving expenses incurred within one year from the
date you first reported to work at the new location as closely related in time
to the start of work. A move generally relates closely in place 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. For exceptions to these requirements,
see Publication 521, Moving Expenses.
The distance test - Your new workplace must be at least 50
miles farther from your old home than your old job location was from your old
home. If you had no previous workplace, your new job location must be at least
50 miles from your old home.
The time test - If you're an employee, you must work
full-time for at least 39 weeks during the first 12 months immediately
following your arrival in the general area of your new job location. If you're
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
immediately following your arrival in the general area of your new work
location.
For more information,
please see IRS Tax Topic 455 - Moving Expenses:
https://www.irs.gov/taxtopics/tc455.html
Please also see the
TurboTax Guide to IRS Form 3903: Moving Expenses:
https://turbotax.intuit.com/tax-tools/tax-tips/General-Tax-Tips/Guide-to-IRS-Form-3903--Moving-Expen...
