Publication 521 - Moving Expenses - 2002 Page 5
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Figure B. Qualifying Moves Within the United States (Non-Military)
Start Here:
No
Was your move closely related to a
YOUR
2
new or changed job location?
MOVE
DOES NOT
Yes
QUALIFY
Is your new main job location at least
No
50 miles farther from your FORMER
HOME than your old main job location
was?
Yes
No
No
Are you an employee?
Are you self-employed?
Yes
Yes
Did you or will you work full time as an
Did you or will you work full time as an
No
employee for at least 39 weeks in the
employee or a self-employed person
No
1st 12 months after you arrived in the
for at least 78 weeks in the first 24
3,4
new area?
months (which includes 39 weeks in
the first 12 months) after you arrived in
Yes
the new area?
Yes
YOUR MOVE DOES QUALIFY.
You may be able to deduct your
moving expenses.
1
Military persons should see Members of the Armed Forces for special rules that apply to them.
2
Your move must be closely related to the start of work at your new job location. See Related to Start of Work.
3
If you deduct expenses and do not meet this test later, you must either file an amended tax return or report your moving expense deduction as other income.
See Time test not yet met.
4
If you became self-employed during the first twelve months, answer YES if your combined time as a full-time employee and self-employed person equals or will
equal at least 78 weeks in the first 24 months (including 39 weeks in the first 12 months) after you arrived in the new area.
Seasonal trade or business. If your trade or business
met the time test by the date your 2002 return is due. You
is seasonal, the off-season weeks when no work is re-
can do this if you expect to meet the 39-week test in 2003
quired or available may be counted as weeks during which
or the 78-week test in 2003 or 2004. If you deduct moving
you worked full time. The off-season must be less than 6
expenses but do not meet the time test in 2003 or 2004,
months and you must work full time before and after the
you must either:
off-season.
1) Report your moving expense deduction as other in-
Example. You own and operate a motel at a beach
come on your Form 1040 for the year you cannot
meet the test, or
resort. The motel is closed for 5 months during the off-sea-
son. You work full-time as the operator of the motel before
2) Amend your 2002 return.
and after the off-season. You are considered self-em-
Use Form 1040X, Amended U.S. Individual Income Tax
ployed on a full-time basis during the weeks of the off-sea-
son.
Return, to amend your return.
If you do not deduct your moving expenses on your
Joint return. If you are married and file a joint return and
2002 return, and you later meet the time test, you can file
both you and your spouse work full time, either of you can
an amended return for 2002 to take the deduction.
satisfy the full-time work test. However, you cannot com-
bine the weeks your spouse worked with the weeks you
Example. You arrive in the general area of your new job
worked to satisfy that test.
location on September 15, 2002. You deduct your moving
expenses on your 2002 return, the year of the move, even
Time test not yet met. You can deduct your moving
expenses on your 2002 tax return even if you have not yet
though you have not yet met the time test by the date your
Page 5
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