Publication 521 - Moving Expenses - 2011 (Page 5 of 19) in pdf

Figure B. Can You Deduct Expenses for a Non-Military Move Within the United States?

Start Here:

You cannot

Was your move closely related to a

deduct your

new or changed job location?

moving

Yes

expenses

Is your new main job location at least

50 miles farther from your FORMER

HOME than your old main job location

was?

Yes

Are you an employee?

Are you self-employed?

Yes

Did you or will you work full time as an

employee for at least 39 weeks in the

employee or a self-employed person

first 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

You may be able to deduct your

moving expenses

Military persons should see Members of the Armed Forces, later, for special rules that apply to them.

Your move must be closely related to the start of work at your new job location. See Move Related to Start of Work, earlier.

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, later.

If you became self-employed during the first 12 months, answer YES if your time as a full-time employee added to your time as a 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.

Full-time employment depends on what is usual for your

are absent from work for leave or vacation provided for in

type of work in your area.

your work contract or agreement.

Seasonal work. If your work is seasonal, you are consid-

For purposes of this test, the following four rules apply.

ered to be working full time during the off-season only if

•

You count only your full-time work as an employee,

your work contract or agreement covers an off-season

not any work you do as a self-employed person.