Publication 521 - Moving Expenses - 2011 Page 4
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19Worksheet 1. Distance Test
Note. Members of the Armed Forces may not have to meet this test. See
Members of the
Armed
Forces.
1.
Enter the number of miles from your old home to your new workplace . . . . . . . . . . . . . . . . 1.
miles
2.
Enter the number of miles from your old home to your old workplace . . . . . . . . . . . . . . . . . 2.
miles
3.
Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
miles
4.
Is line 3 at least 50 miles?
Yes. You meet this test.
No. You do not meet this test. You cannot deduct your moving expenses.
Union members. If you work for several employers on
The distance between a job location and your home is
the shortest of the more commonly traveled routes be-
a short-term basis and you get work under a union hall
tween them. The distance test considers only the location
system (such as a construction or building trades worker),
of your former home. It does not take into account the
your main job location is the union hall.
location of your new home. See Figure A, earlier.
More than one job. If you have more than one job at
any time, your main job location depends on the facts in
Example. You moved to a new home less than 50 miles
each case. The more important factors to be considered
from your former home because you changed main job
are:
locations. Your old main job location was 3 miles from your
•
former home. Your new main job location is 60 miles from
The total time you spend at each place,
that home. Because your new main job location is 57 miles
•
The amount of work you do at each place, and
farther from your former home than the distance from your
•
former home to your old main job location, you meet the
How much money you earn at each place.
distance test.
First job or return to full-time work. If you go to work full
Time Test
time for the first time, your place of work must be at least 50
miles from your former home to meet the distance test.
To deduct your moving expenses, you also must meet one
If you go back to full-time work after a substantial period
of the following two time tests.
of part-time work or unemployment, your place of work
•
The time test for employees.
also must be at least 50 miles from your former home.
•
The time test for self-employed persons.
Armed Forces. If you are in the Armed Forces and you
Both of these tests are explained below. See Table 1,
moved because of a permanent change of station, you do
below, for a summary of these tests.
not have to meet the distance test. See
Members of the
Armed
Forces, later.
You can deduct your moving expenses before you meet
either of the time tests. See
Time Test Not Yet
Met, later.
Main job location. Your main job location is usually the
place where you spend most of your working time. This
could be your office, plant, store, shop, or other location. If
Time Test for Employees
there is no one place where you spend most of your
If you are an employee, you must work full time for at least
working time, your main job location is the place where
your work is centered, such as where you report for work or
39 weeks during the first 12 months after you arrive in the
are otherwise required to “base” your work.
general area of your new job location (39-week test).
Table 1. Satisfying the Time Test for Employees and Self-Employed Persons
IF you are...
THEN you satisfy the time test by meeting the...
an employee
39-week test for employees.
self-employed
78-week test for self-employed persons.
both self-employed and an employee at the same time
78-week test for a self-employed person or the 39-week
test for an employee. Your principal place of work
determines which test applies.
both self-employed and an employee, but unable to satisfy
78-week test for self-employed persons.
the 39-week test for employees
Page 4
Publication 521 (2011)
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