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I am a person from US, worked for a company in 2014. In a late 2014 I was laid off and found a job in another state (distance is way more then 50 miles). I started the job in the early beginning of 2015 and up till now worked for 4 months (less then the 39 weeks)

Am I qualified for a moving expenses?

  • If you meet the distance test, the time test and your move was "near" (what ever that means) to your new job starting then I would say yes.... I would say those are the only... Relative.... things :-D – Anthony Russell Apr 7 '15 at 11:27
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    (For the record I have no clue about your answer I just wanted to come up with a Albert Einstein pun) ;-) – Anthony Russell Apr 7 '15 at 12:25
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From IRS Publication 521 (2014), Moving Expenses

When To Deduct Expenses

You may have a choice of when to deduct your moving expenses.

Expenses not reimbursed: If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses.

Example.

In December 2013, your employer transferred you to another city in the United States, where you still work. You are single and were not reimbursed for your moving expenses. In 2013, you paid for moving your furniture and deducted these expenses on your 2013 tax return. In January 2014, you paid for travel to the new city. You can deduct these additional expenses on your 2014 tax return.

Of course if you don't end up working the required 39 weeks you will have to reverse this the following year.

Time Test Not Yet Met

You can deduct your moving expenses on your 2014 tax return even though you have not met the time test by the date your 2014 return is due. You can do this if you expect to meet the 39-week test in 2015 or the 78-week test in 2015 or 2016.

If you do not deduct your moving expenses on your 2014 return, and you later meet the time test, you can file an amended return for 2014 to take the deduction. See When To Deduct Expenses later, for more details. Failure to meet the time test. If you deduct moving expenses but do not meet the time test in 2015 or 2016, you must either:

  • Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or

  • Use Form 1040X to amend your 2014 return, figuring your tax without the moving expense deduction.

Example.

You arrive in the general area of your new job location, as an employee, on September 15, 2014. You deduct your moving expenses on your 2014 return, the year of the move, even though you have not yet met the time test by the date your return is due. If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either:

  • Report your moving expense deduction as other income on your Form 1040 for 2015, or

  • Use Form 1040X to amend your 2014 return, figuring your tax without the moving expense deduction.

The distance test only cares about the distance from the old job to old home compared to new job to new home.

The distance test:

The distance between a job location and your home is the shortest of the more commonly traveled routes between them. The distance test considers only the location of your former home. It does not take into account the location of your new home. See Figure A, earlier.

Example.

You moved to a new home less than 50 miles from your former home because you changed main job locations. Your old main job location was 3 miles from your former home. Your new main job location is 60 miles from that home. Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test.

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