Publication 521 - Moving Expenses - 2002 Page 3
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17not have to meet the distance test. See Members of the
Distance Test
Armed Forces, later.
Your move will meet the distance test if your new main job
location is at least 50 miles farther from your former home
Main job location. Your main job location is usually the
than your old main job location was from your former
place where you spend most of your working time. If there
home. For example, if your old main job location was 3
is no one place where you spend most of your working
miles from your former home, your new main job location
time, your main job location is the place where your work is
must be at least 53 miles from that former home.
centered, such as where you report for work or are other-
wise required to “base” your work.
The distance between a job location and your home is
the shortest of the more commonly traveled routes be-
Union members. If you work for several employers on
tween them. The distance test considers only the location
a short-term basis and you get work under a union hall
of your former home. It does not take into account the
system (such as a construction or building trades worker),
location of your new home. See Figure A.
your main job location is the union hall.
More than one job. If you have more than one job at
Example. You moved to a new home less than 50 miles
any time, your main job location depends on the facts in
from your former home because you changed main job
each case. The more important factors to be considered
locations. Your old main job location was 3 miles from your
are:
former home. Your new main job location is 60 miles from
that home. Because your new main job location is 57 miles
•
The total time you spend at each place,
farther from your former home than the distance from your
•
former home to your old main job location, you meet the
The amount of work you do at each place, and
distance test.
•
How much money you earn at each place.
First job or return to full-time work. If you go to work full
time for the first time, your place of work must be at least 50
Time Test
miles from your former home to meet the distance test.
If you go back to full-time work after a substantial period
To deduct your moving expenses, you also must meet one
of part-time work or unemployment, your place of work
of the following two time tests.
also must be at least 50 miles from your former home.
1) The time test for employees.
Armed Forces. If you are in the Armed Forces and you
moved because of a permanent change of station, you do
2) The time test for self-employed persons.
Figure A. Illustration of Distance Test
3
miles
Old
main job
58
DISTANCE TEST IS MET
location
miles
Your new main job location is at
least 50 miles farther from your
former residence than your old
main job location was.
Former
residence
New
main job location
38
miles
DISTANCE TEST IS NOT MET
Your new main job location is
not at least 50 miles farther from
your former residence than your
old main job location was.
New
main job
location
Page 3
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