A taxpayer moves for employment in November 2016 and pays all of the moving expenses by December 31.Because he cannot satisfy the 39-week employment test,he cannot claim the moving expense deduction until the following year.

Question

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The taxpayer cannot claim the moving expense deduction until the following year because he cannot satisfy the 39-week employment test. However, the moving expenses paid by December 31 can still be claimed on the tax return for the year in which they were paid.

A Taxpayer Moves for Employment in November 2016 and Pays