Small Business Taxes & Management


Distance Test for Moving Expenses


Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.


If you move because of a job change, some of your expenses may be deductible. By plugging into the worksheet below you can see if you satisfy the distance test.

1. Number of miles from taxpayer's old home to taxpayer's new workplace      1.   _____________

2. Number of miles from taxpayer's old home to taxpayer's old workplace      2.   _____________

3. Subtract line 2 from line 1.  If zero or less, enter 0                    3.   _____________

If the result on line 3 is 50 miles or more, you can deduct your moving expenses.  If not, you can't.

Example: Fred currently drives from his home in Madison 20 miles to work. He took a new job in another town. The new commute will be 77 miles. Line 1 is 77 miles; line 2 is 20 miles. The difference is 57 miles. Fred's qualified moving expenses are deductible.

Note: Members of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests.


Copyright 2015 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536

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--Last Update 01/16/15