F, a news reporter, switched jobs and began working for station KNEE in San Diego, California on January 1.Four scenarios are given below.Assuming F otherwise qualifies for the moving expense deduction for expenses incurred to move to San Diego, in which of the following cases would the deduction be allowed?
1.F worked 16 weeks for KNEE. Dissatisfied, he voluntarily quit. Shortly thereafter he went to work for another local station, where he worked for 22 weeks before the end of his first year in San Diego.
2.F worked eight weeks for KNEE. Dissatisfied, he voluntarily quit. Shortly thereafter he found work for another network in San Diego, where he worked for 42 weeks before the end of his first year in San Diego.
3.F worked 42 weeks for KNEE. Dissatisfied, he voluntarily quit. Shortly thereafter he found work for another network in San Diego, where he worked for 10 weeks before the end of his first year in San Diego.
4.F worked 17 weeks for KNEE. Dissatisfied, he voluntarily quit. Shortly thereafter he found work for another network 500 miles away in San Francisco, California, where he worked for 30 weeks before the end of his first year in California.

Question

Quizplus · Accepted Answer

The moving expense deduction is allowed if the taxpayer works full-time for at least 39 weeks during the first 12 months following the move. In scenario 1, F only worked for KNEE for 16 weeks and therefore does not meet the full-time work requirement. In scenario 2, F worked for a total of 50 weeks in San Diego, with 42 weeks at the second network, meeting the full-time work requirement. In scenario 3, F worked for a total of 52 weeks in San Diego, with 42 weeks at KNEE and 10 weeks at the other network, meeting the full-time work requirement. In scenario 4, F did not work in San Diego for at least 39 weeks and therefore does not meet the full-time work requirement. Therefore, the deduction would only be allowed in scenarios 2 and 3.

F, a News Reporter, Switched Jobs and Began Working for Station