![]() ![]() A's wife and his two children remain in Boston until June 2016 in order to allow A's children to complete their grade school education in Boston. A moves to a new residence in Washington, D.C., and commences work on February 1, 2015. However, a move that takes place after one year from the start of work - say the wife takes a job first, and husband stays behind with the family for two years and then moves - may qualify for a deduction if it can be shown that circumstances existed which prevented you from incurring the expenses within one year of the start of work.Įx: Assume that A is transferred by his employer from Boston, Mass., to Washington, D.C. The move has to bear a "reasonable proximity" both in time and place to the start of work this is the case if the moving expenses are incurred any time before the start of work, or generally, within one year after the start of work at the new location. The term "commencement" includes 1) the beginning of work for the first time (that means you, December college grads) or after a substantial period of unemployment (that means you, 9% of Americans), 2) the beginning of work for a new employer (that means you, Jason Heyward), or 3) the beginning of work for the same employer at a new location (that means you, er.meh, I give up). It is not necessary that you have a commitment of employment prior to moving to the new location, but no deduction is allowable unless you eventually start working, as we'll discuss below in the "time test." ![]() To be eligible for a tax deduction, your reason for moving must be the commencement of work - either as an employee or a self-employed individual - at a new principal place of work. ![]()
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