J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

12.3 What Moving Costs Are Deductible?

You may deduct unreimbursed expenses of moving your household goods and traveling to a new job location, provided you meet

• A 50-mile distance test (12.4), and
• A 39-week or 78-week work test for remaining in the new location (12.5–12.6). A deduction may be claimed even if the work test has not been met by the filing due date (12.7).

You may be able to deduct moving costs if you move to take your first full-time job or if you are returning to full-time work after a long period of working part-time or being unemployed; see 12.4.

Members of the Armed Forces do not have to meet the distance and time tests if their move is to a permanent change of station; see the instructions to Form 3903.

You claim the moving expense deduction as an adjustment to gross income on Form 1040, Line 26, whether you claim the standard deduction or itemized deductions.

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Filing Tip

Family Move

It is not necessary for you and members of your household to travel together, or at the same time, to claim a deduction for the expenses incurred by each family member.

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If your expenses are reimbursed, you do not have to report the reimbursement, provided your employer reimburses you under an accountable plan (20.31, 12.8).

If the tests are met, you may deduct on your 2012 return the following unreimbursed moving expenses incurred during ...