When a move is closely related to the start of a new job, moving expenses incurred within one year of the job start date can generally be deducted. The following 2 factors are used to determine the eligibility of deducting moving expenses: 1) Distance: The new job location must be at least 50 miles farther from the taxpayer’s old home than the taxpayer’s previous job location. 2) Time: Taxpayers must work full-time at their new job for at least 39 weeks in the first year of the move. Self-employed taxpayers must work full-time for a total of at least 78
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