Publication 521 - Moving Expenses - 2011 Page 3
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Move Related to Start of Work
You will spend less time or money commuting from
your new home to your new job location.
Your move must be closely related, both in time and in
Home defined. Your home means your main home
place, to the start of work at your new job location.
(residence). It can be a house, apartment, condominium,
Closely related in time. In most cases, you can consider
houseboat, house trailer, or similar dwelling. It does not
moving expenses incurred within 1 year from the date you
include other homes owned or kept up by you or members
first reported to work at the new location as closely related
of your family. It also does not include a seasonal home,
in time to the start of work. It is not necessary that you
such as a summer beach cottage. Your former home
arrange to work before moving to a new location, as long
means your home before you left for your new job location.
as you actually go to work in that location.
Your new home means your home within the area of your
If you do not move within 1 year of the date you begin
new job location.
work, you ordinarily cannot deduct the expenses unless
Retirees or survivors. You may be able to deduct the
you can show that circumstances existed that prevented
expenses of moving to the United States or its possessions
the move within that time.
even though the move is not related to the start of work at a
new job location. You must have worked outside the
Example. Your family moved more than a year after
United States or be a survivor of someone who did. See
you started work at a new location. You delayed the move
Retirees or Survivors Who Move to the United
States,
for 18 months to allow your child to complete high school.
later.
You can deduct your moving expenses.
Closely related in place. You can generally consider
Distance Test
your move closely related in place to the start of work if the
distance from your new home to the new job location is not
Your move will meet the distance test if your new main job
more than the distance from your former home to the new
location is at least 50 miles farther from your former home
job location. If your move does not meet this requirement,
than your old main job location was from your former
you may still be able to deduct moving expenses if you can
home. For example, if your old main job location was 3
show that:
miles from your former home, your new main job location
•
You are required to live at your new home as a
must be at least 53 miles from that former home. You can
condition of your employment, or
use Worksheet 1 to see if you meet this test.
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
Publication 521 (2011)
Page 3
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