A taxpayer moves for employment in November 2017 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 can take the deduction in the year of the move,but if he subsequently fails the test,gross income for that second year will be increased by the previous tax benefit.

A Taxpayer Moves for Employment in November 2017 and Pays