|
||||||||||||||||||||||||
|
||
Moving Expenses
You may deduct moving expenses required by your employer to retain employment. You may also deduct moving expenses to report to a new location after obtaining employment. However, you must meet the Distance Test described below. You may not deduct moving expenses to seek new employment or to move for your own convenience. You may deduct allowable expenses you incur in moving yourself, your immediate family, your household goods, and your personal belongings, including the cost of transportation to your new home, using your actual out-of-pocket costs or the federal mileage allowance. You may deduct expenses for storing household goods, for meals and lodging on the way, including such costs on the day you arrive, and parking fees and tolls. You may not deduct expenses for selling or purchasing a home, breaking a lease, house hunting, temporary lodging prior to moving, and any expenses not directly related to moving. Distance Test: Your new workplace must be at least 35 miles farther from your old residence than your old workplace was. EXAMPLE: If your old workplace was 3 miles from your old residence, your new workplace must be at least 38 miles from your old residence. Measure the distance using the shortest of the most commonly traveled routes. IMPORTANT: If you are in the military service, you do not have to meet the distance test if your move is a permanent change of duty station. If you, your spouse, and dependents are moving to the new duty station from different locations, you may claim all the allowable expenses.
|