Kelly,an unemployed architect,moves from Boston to Phoenix to accept a job as a chef at a restaurant.Kelly's moving expenses are deductible even though her new job is in a different trade or business.

Question

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Moving expenses are deductible if the move is closely related to the start of work at a new job location and the distance test is met. The distance test requires the new workplace to be at least 50 miles farther from the employee's former home than the old workplace was. There is no requirement that the new job be in the same trade or business as the old job. Therefore, Kelly's moving expenses are deductible as she is moving to start a new job in a different trade or business.

Kelly,an Unemployed Architect,moves from Boston to Phoenix to Accept a Job