moving expense

[TAXMAN]

Can a student who finished school in another state deduct moving expenses for moving back to his parents in another state. Student went to work full time within 30 days full time and is still there. The apartment complex where student was living made him pay 4 months rent to break his lease. Student finished earlier than expected by doubling up some classes. the miles and work time test is easily met. Does this qualify as a first job as defined in some of the regulations? If qualified can tp use the lease break amount as a moving expense? Any help or am I way off line on this?

[Jack from Ohio]

11 minutes ago, TAXMAN said:

1. Can a student who finished school in another state deduct moving expenses for moving back to his parents in another state. Student went to work full time within 30 days full time and is still there.
2. The apartment complex where student was living made him pay 4 months rent to break his lease.
3. Student finished earlier than expected by doubling up some classes. the miles and work time test is easily met. Does this qualify as a first job as defined in some of the regulations?
4. If qualified can tp use the lease break amount as a moving expense?
5. Any help or am I way off line on this?

1. No.  He is only moving from a temporary address back to his main home address.

2. All other questions are moot.

[TAXMAN]

Thanks Jack.

[Max W]

Even if the client qualified for moving expenses, lease payments would not be one of them.  I have a client that moved x-country who listed lease cancellation and new lease expenses.  They were quite a lot, but these are going out the window.

Pub 521, page 8 lists what is and isn't allowed.  

https://www.irs.gov/pub/irs-pdf/p521.pdf