| The nature of employment these days is such | | | | job was 7 miles from my home. My new one is |
| that you often have to move from time to time. | | | | 67. I have passed the test. If the new one was |
| If you have gone this process recently, there is | | | | only 27 miles, I could not. Yes, it is a strange test, |
| some good news for you. You just might be able | | | | but it is par for the course when talking about the |
| to claim some tax deductions related to it. | | | | IRS and taxes. |
| Death, taxes and moving. With me, it is a close | | | | One test is never enough with the IRS. There is |
| call on which one I dislike more! Okay, death is | | | | another test that requires you to work roughly |
| definitely the winner, but moving is a close second. | | | | ten months out of the twelve full time after the |
| Unfortunately, we are all moving more and more | | | | move before you can claim the deduction. The |
| due to a changing employment environment. | | | | exact requirement is thirty-nine weeks in the 12 |
| Our grandparents would all be stunned to see | | | | months. |
| how the job market works these days. Whereas | | | | If you are self-employed, there is another time |
| the worked for one business for thirty or forty | | | | test. You have to meet the 39 week test above. |
| years, we work for a business for 3 or 4 and | | | | You also must work a total of 78 weeks in the |
| then move to some other job in some other | | | | first 24 months after moving. You can take these |
| location. | | | | deductions ahead of time if you expect to |
| This change in society has not gone unnoticed by | | | | complete them. |
| the government. In a shocking move, the powers | | | | As with most new deductions, the IRS is sensitive |
| that be have actually created tax dedutions for | | | | to abuse. If you run the tests and don't qualify |
| people who incur expenses moving to a new job. | | | | for the deduction even though it is close, don't |
| Well, at least most of them. | | | | make a claim. It could spark an audit, which really |
| There are a couple of tests that have to be | | | | would be bad news. |
| passed before you can start claiming deductions. | | | | Okay, you passed the tests. What can you claim? |
| The first is the mileage test. Simply put, the | | | | Well, your reasonable moving expenses including |
| location of your new job must be at least 50 | | | | mileage, truck rentals, and lodging. Oddly, you |
| miles farther from your former home than your | | | | cannot claim meals while driving from your old |
| last job. | | | | home to the new one. |
| A practical example will work. Assume my last | | | | |