2) Your household goods and personal effects are
Retirees or Survivors
packed and on the way to your home in the United
Who Move to the United States
States.
If you are a retiree who was working abroad or a survivor of
3) You leave your former home to travel to your new
a decedent who was working abroad and you move to the
home in the United States.
United States or one of its possessions, you do not have to
meet the time test, discussed earlier. However, you must
meet the requirements discussed below under Retirees
who were working abroad or Survivors of decedents who
Deductible Moving Expenses
were working abroad.
If you meet the requirements discussed earlier under Who
United States defined. For this section of this publica-
tion, the term “United States” includes the possessions of
Can Deduct Moving Expenses, you can deduct the reason-
the United States.
able expenses of:
1) Moving your household goods and personal effects
Retirees who were working abroad. You can deduct
(including in-transit or foreign-move storage ex-
moving expenses for a move to a new home in the United
penses), and
States when you permanently retire. However, both your
former main job location and your former home must have
2) Traveling (including lodging but not meals) to your
been outside the United States.
new home.
Permanently retired. You are considered permanently
retired when you cease gainful full-time employment or
You cannot deduct any expenses for meals.
!
self-employment. If, at the time you retire, you intend your
retirement to be permanent, you will be considered retired
CAUTION
even though you later return to work. Your intention to
retire permanently may be determined by:
Reasonable expenses. You can deduct only those ex-
1) Your age and health,
penses that are reasonable for the circumstances of your
move. For example, the cost of traveling from your former
2) The customary retirement age for people who do
home to your new one should be by the shortest, most
similar work,
direct route available by conventional transportation. If
3) Whether you receive retirement payments from a
during your trip to your new home, you stop over, or make
pension or retirement fund, and
side trips for sightseeing, the additional expenses for your
4) The length of time before you return to full-time work.
stopover or side trips are not deductible as moving ex-
penses.
Survivors of decedents who were working abroad. If
Travel by car. If you use your car to take yourself, mem-
you are the spouse or the dependent of a person whose
bers of your household, or your personal effects to your
main job location at the time of death was outside the
new home, you can figure your expenses by deducting
United States, you can deduct moving expenses if the
either:
following five requirements are met.
1) Your actual expenses, such as gas and oil for your
1) The move is to a home in the United States.
car, if you keep an accurate record of each expense,
2) The move begins within 6 months after the
or
decedent’s death. (When a move begins is described
later.)
2) The standard mileage rate of 13 cents a mile.
3) The move is from the decedent’s former home.
Whether you use actual expenses or the standard mileage
rate to figure your expenses, you can deduct parking fees
4) The decedent’s former home was outside the United
and tolls you pay in moving. You cannot deduct any part
States.
of general repairs, general maintenance, insurance, or
5) The decedent’s former home was also your home.
depreciation for your car.
When a move begins. A move begins when one of the
Member of your household. You can deduct moving
following events occurs.
expenses you pay for yourself and members of your
household. A member of your household is anyone who
1) You contract for your household goods and personal
has both your former and new home as his or her home. It
effects to be moved to your home in the United
does not include a tenant or employee, unless that person
States, but only if the move is completed within a
reasonable time.
is your dependent.
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