For a taxpayer to be eligible to deduct moving expenses, in addition to the employment test, he or she:

Question

Quizplus · Accepted Answer

To be eligible to deduct moving expenses, the taxpayer must meet both the time and distance tests. The time test requires that the taxpayer work full-time for at least 39 weeks during the first 12 months after arriving in the new location. The distance test requires that the new workplace be at least 50 miles farther from the taxpayer's former home than the old workplace was. If these tests are met, the taxpayer may deduct reasonable moving expenses, such as transportation and storage costs.

For a Taxpayer to Be Eligible to Deduct Moving Expenses