Who Qualifies
All taxpayers are eligible to deduct moving expenses, even if they don't file an itemized return. You must, however, meet these qualifications:
• You're moving to a new principal residence to work as an employee or as a self-employed individual at a new principal place of work.
• Your new job is at least 50 miles farther from your former residence than your old job location.
• You're a full-time employee in the general vicinity of the new job location for 39 weeks must be in the first 12 months.
• If you're self-employed, you must continue to work in the new location (as a self-employed person or as an employee) for at least 78 weeks during the 24 months following the move, of which at least 39 weeks must be in the first 12 months.
• Foreign moves and moves by military personnel are subject to special limitations. If you fall under this category, consult a professional tax advisor.
