Who Can Deduct Moving Expenses
You can deduct your allowable moving expenses if your move is closely related to the start of work. You also must meet the distance test and the time test. These two tests are discussed later. Retirees or survivors. You may be able to deduct the expenses of moving to the United States or its possessions even if the move is not related to a new job. You must have worked outside the United States or be a survivor of someone who did. See Retirees or Survivors Who Move to the United States, later. Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Closely related in time. You can generally consider moving expenses incurred within one year from the date you first reported to work at the new location as closely related in time to the start of work. It is not necessary that you arrange to work before moving to a new location, as long as you actually do go to work. If you do not move within one year, you ordinar
