Moving expenses

[bryan5]

My client has worked in Ohio since I've known him, but his address was in Indiana. He moved to Ohio in 2016, but not at his employers request, can I deduct his moving expenses

[DianeW]

The requirement to deduct moving expenses starts with the distance test and the job sites. If this test can be passed, then the moving expenses can be deducted assuming the time test is or will be met.

• 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. There are exceptions to the time test in case of death, disability, and involuntary separation, among other things. See Publication 521 for these exceptions.