Taxpayers who have moved for a new job within the past 12 months may be able to take this deduction on their 2017 federal income tax return, provided their situation meets all other qualifying criteria. These include:
- Distance test: Your new job would add at least 50 miles to your commute if you were to remain living in your old home. For example, if your old job required you to commute just 5 miles from your old home to your former place of business, your commute to your new job would need to be at least 55 miles from your previous residence.
- Time test: After you move, you must work full-time at your new job for at least 39 weeks in the first 12 months of employment. If you’re self-employed, you must work full-time at least 78 weeks during the first 24 months of your new job.
If you’re a member of the Armed Forces and had to move because of a military order, you don’t have to meet the distance or time test.