In Order to Meet the Time Test for Qualifying Moving

In order to meet the time test for qualifying moving expenses, a taxpayer must:

A) Be a full-time employee for a period of 39 weeks during the 12 months following arrival in the new area.
B) Be a self-employed individual for at least 78 weeks during the 24 months immediately following arrival in the new area. At least 39 of the 78 weeks must be during the first 12-month period.
C) Remain employed only in the initial new job for the entire 39 or 78 week period.
D) Be a full-time employee for a period of 39 weeks during the 12 months following arrival in the new area and be a self-employed individual for at least 78 weeks during the 24 months immediately following arrival in the new area. At least 39 of the 78 weeks must be during the first 12-month perioD.The time test is met if the taxpayer is a full-time employee for a period of 39 weeks during the 12 months immediately following arrival in the new area or self-employed for at least 78 weeks during the 24 months immediately following arrival in the new area. At least 39 of the 78 weeks must be during the first 12-month period. There is no requirement that all of the qualifying employment must be done in the initial position.