Moving expense

[clay]

I have a client who moved to another state because that is where they wanted to live. She works for the same employer ( a national retail chain). She was not reimbursed for any of her moving expenses and meets the distance and 39 week work tests.

But IRS Pub 521 refers to a "new job". And this is where I am not 100% certain it is OK to take the deduction. She is doing the same work for the same employer but in a different state. I think she qualifies to deduct the moving expense, but she says it doesn't seem right because the move was initiated by her and she still works for the same company. She feels it is not a new job. The company was not obligated to hire her at the new location, although she received recommendations from her former store manager. Her husband was unemployed prior to the move and still is. They moved in May 2010.

Expenses are significant. The moving van alone was $5000 plus there is the mileage to drive to the new home and related expenses.

[Pacun]

After checking Pub 521, it seems that as long as you have a job in the new city, you qualify regardless of the reasons for the move.

[grandmabee]

She Must meet the distance test, the time test and commencement of work test at a new location. I think she gets it.

it talks about starting work in a NEW location.