Can I deduct moving expenses if I moved twice for work?
As long as you meet all three requirements below, you can deduct allowable expenses for both of your moves. After entering the information for your first move, click on the Add Another Move button.
- Your move is closely related to the start of work.
Consider that closely related in time includes moving expenses you paid within one year of the date you first reported to work at the new location. It isn't necessary that you have work or a job before moving to a new location, as long as you actually go to work there in less than one year.
- You meet the distance requirement (distance test).
The 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.
- You meet the time requirement (time test).
For an employee, you must work full-time for at least 39 weeks during the first 12 months after you arrive in the area of your new job location (39-week test).
For the 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 after you arrive in the general area of your new job location (78-week test).
If you haven't met the time requirement by the time your tax return is due, you can still deduct your moving expenses if you expect to meet the requirement within the required 12 or 24 month period.
There are exceptions to the time test, for specifics, refer to the Time Test section of IRS Publication 521, Moving Expenses. Some exceptions are moves by military members, moves to the U.S. when you retire, the person who moved dies or is disabled, and certain job change issues.