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Requirement For A Qualified Move

To qualify for this moving expenses tax deduction, your move must be closely related to starting your new job, your new main job location must be a required distance from your former home, and you must work a required number of weeks. These requirements are known as the relationship test, the distance test and the time test.

Relationship Test

For your move to qualify for the moving expenses adjustment, the move must be closely related to starting work at your new job location. The relationship test requires that:

  • you move within one year from the date you first report to work at the new job location and that
  • you are moving to be closer to your new worksite.

This means that your new home must be as close as or closer to your new job location than your former home is to your new job location. your home is your main residence, which can be a houseboat or a trailer.

Distance Test

The second requirement for a qualified move is that it decreases your commuting distance to the new job location by 50 miles or more.

To meet the distance test, your new job location must be at least 50 miles farther from your former home than your old job location was from your former home. In other words your commuting distance, if you did not  move, would have to increase by 50 miles or more.

Requirement For A Qualified Move

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