If you moved because of a change in your job location or because you started a new job, you may be able to deduct your moving expenses. Moving expenses may be deducted even if you do not itemize deductions.

1. Your move must be close to the start of work.
   • Moving expenses that were incurred within one year of your starting a new job are considered closely related in time.
2. Your move must be closely related in place.
   • Your move must be at least 50 miles farther from your new work to your old home than your old home was from your old workplace. For example, if your old home was 4 miles from your old place of work, your new home must be at least 54 miles from your old place of work.
3. You must meet the time test:
   • If you are a full-time employee, you must work at least 39 weeks during the first 12 months after you arrive in the area of your new job location.
     • You must work full time in the general commuting area.
     • You do not have to work for the same employer for all 39 weeks.
     • You do not have to work 39 weeks in a row.
   • If you are self-employed, you must work full time for at least 39 weeks of the first 12 months and a total of at least 78 weeks of the first 24 months after you arrive in the area of your new job location.
     • You can count any full-time work you do either as an employee or as self-employed.
     • You do not have to work for the same employer or be self-employed in the same trade for the entire 78 weeks.
   • If you do not meet the time test in the year for which you are filing a return, you can still deduct your moving expenses if you expect to meet the time test within the current or succeeding year.
     • If you claim the deduction, then fail to meet the time test, you must report the deduction you took as other income on the tax return you file for the year in which you fail to meet the time test.

You can only deduct expenses that are reasonable for the circumstances surrounding your move. You can deduct expenses paid for yourself and members of your household. A member of your household is anyone, besides an employee or tenant, who lived with you at your former home and will continue to live with you at your new home.

• Moving your household goods and personal effects:
  • Packing and crating items
  • Transporting costs for the items
  • Expenses for connecting or disconnecting utilities for the items
  • Storage expenses incurred within 30 consecutive days after items are moved from your old home, but before they are delivered to your new home
• Travel expenses including lodging, but not meals
  • If you use your own vehicle to transport yourself and others to your new home, you can deduct:
    • Parking fees and tolls
    • Vehicle expenses, figured by either of the following methods:
      • Mileage at 18 cents per mile
      • Actual expenses paid, including gas and oil, etc.
    • You cannot deduct expenses for general repair or maintenance, insurance, or depreciation

 You cannot deduct:

• Any part of the purchase price of your new home
• Expenses of buying or selling a home
• Expenses of entering into or breaking a lease
• Home improvements to help sell your home
• Loss on the sale of your home
• Losses from disposing of memberships in clubs
• Mortgage penalties
• Pre-move househunting expenses
• Real estate taxes
• Refitting of carpet and draperies
• Return trips to your former residence
• Security deposits
• Storage charges except those incurred in transit and for foreign moves

If you receive reimbursement for your moving expenses, how this payment is reported depends upon whether the reimbursement was made under an accountable plan. Your employer should tell you the method that was used to reimburse you and what records are required.

Accountable plans require you do all of the following:

• Adequately account your expenses to your employer within a reasonable period of time
• Return any excess reimbursement or allowance within a reasonable period of time
• Connect all expenses to a business purpose

If the reimbursement meets the requirements of the accountable plan and the reimbursement was not included in your Form W-2, you cannot deduct the portion of moving expenses that were reimbursed.

If the reimbursement does not meet the requirements for the accountable plan, the reimbursement will be included on your Form W-2 and you may deduct the full amount of moving expenses incurred.

Report moving expenses on Form 3903 and attach it to your Form 1040.

For more information see IRS Publication 521 .