Minimum Distance

• In order to deduct your moving expenses, the distance between your new job and old home must be more than 50 miles more than the distance between your old home and old job.
  
  

Distance and Self-Employment

• If you are self-employed and move because of your job, you can deduct the expenses if you move more than 50 miles away from your old home.
  
  

Time Requirements

• You must work full time during the 39 weeks after your move in order to deduct your moving expenses.
  
  

Additional Time

• In addition to the work requirements for the first 39 weeks after your move, you must work full time in your new region for no fewer than 78 months out of the 24 months following your move.
  
  

Armed Forces

• If you are a member of the Armed Forces, your move must be a permanent one if you wish to deduct the cost of your move from your taxes.