Who Can Deduct Moving Expenses?
You can deduct your moving expenses if you meet all three of the following requirements.1. Your move is closely related to the start of work. You meet the distance test. You meet the time test. Retirees, survivors, and Armed Forces members. Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States.
2. Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Closely related in time.
You can generally consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. It is not necessary that you arrange to work before moving to a new location, as long as you actually do go to work.
If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time.
