Moving Cost time test

[Kea]

Client moved for new job in 2009 and took moving expenses on 2009 return. Distance test met (70 miles). At time of filing assumed time test would be met. However, new job only held 38 weeks. Job started 2 weeks before 1st move. 2nd move 3 weeks after job transfer.

Employer wanted to transfer one (or more??) employee. My client volunteered and was transferred. Pub 521 says the time test can be waived if transferred for "employer's benefit." Would this count? Client was not "forced" to transfer, but did take the transfer when offered, and it was the employer's idea.

Thanks!

[ljwalters]

It does sound like it is for the employer’s benefit. So what is the problem? Did pub521 say that the employer had to force the transfer or just be to his benefit?

Just my two cents.

Linda and buddy

[Kea]

Just wanted to make sure I was reading it right. I didn't want it to come back and bite us later!

Thanks for confirming.