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
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
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
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.