Under the Tax Cuts and Jobs Act (TCJA), beginning in 2018 moving expenses have been eliminated unless you are an active member of the military that is moving pursuant to military orders.
Those individuals filing a return for 2017 or prior may claim moving expenses on the prior year returns if they qualify. To qualify for tax years prior to 2017, you must meet the following tests:
- Distance - Your new workplace must be at least 50 miles further from your former home than your previous workplace.
- Time - You worked full-time for at least 39 weeks during the 12 months immediately after you move. Self-employed individuals must also have worked for 78 weeks in the 24 months after the move.
Servicemembers that move due to a permanent change of station do not need to meet these tests.