Figure B. Qualifying Moves Within the United States (Non-Military) Footnote: 1: Military persons should see Members of the Armed Forces, later, for special rules that apply to them.

Summary: This flowchart is used to determine if moving expenses for a military move within the United States can be deducted from your taxes.

Start

This is the start of the flowchart.

Decision (1)

Was your move closely related to a new or changed job location?
Footnote 2: Your move must be closely related to the start of work at your new job location. See Move Related to Start of Work, earlier.

Decision (2)

Is your new main job location at least 50 miles farther from your FORMER HOME than your old main job location was?

Decision (3)

Are you an employee?

Decision (4)

Did you or will you work full time as an employee for at least 39 weeks in the first 12 months after you arrived in the new area?
Footnote 3: 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.
Footnote 4: 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.

Decision (5)

Are you self-employed?

Decision (6)

Did you or will you work full time as an employee or a self-employed person for at least 78 weeks in the first 24 months (which includes 39 weeks in the first 12 months) after you arrived in the new area?

Process (a)

You cannot deduct your moving expenses.

Process (b)

You may be able to deduct your moving expenses.

End

This is the end of the flowchart.

Close Window