Figure A. Illustration of Distance Test

Summary: This image is an illustration of the distance test for determining whether moving expenses can be deducted. It shows three job locations in relation to the distance they are from your former residence. The old main job location is shown as 3 miles from the former residence. One new main job location is depicted as being 38 miles from the former residence, and therefore, the distance test is not met because it is not at least 50 miles farther from the former residence than the old main job was. The other new main job location is depicted as being 58 miles from the former residence. The distance test is met because the location is at least 50 miles farther from the former residence than the old main job location was.