In November 2010,Katie incurs unreimbursed moving expenses to accept a new job.Katie can deduct any of these expenses when she timely files her 2010 income tax return even though she has not yet satisfied the 39-week time test.

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According to IRS Publication 521, unreimbursed moving expenses can be deducted even if the taxpayer has not satisfied the 39-week time test, as long as the expenses were incurred in connection with starting a new job. However, if the taxpayer does not meet the time test, they may need to include the amount of the deduction as income in a later year if they do not meet the test.

In November 2010,Katie Incurs Unreimbursed Moving Expenses to Accept a New