A taxpayer moves for employment in November 2015 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

Quizplus · Accepted Answer

The taxpayer must satisfy the 39-week employment test to claim the moving expense deduction regardless of when the expenses were paid. Therefore, the taxpayer cannot claim the deduction in the following year if they do not satisfy the test.

A Taxpayer Moves for Employment in November 2015 and Pays