 TITLE: Are Moving Expenses Tax Deductible? CONTENT: How It Used to Work—and May Again\n---------------------------------\nThe tax reform law, formally known as the Tax Cuts and Jobs Act of 2017, took effect January 1, 2018. That means if you moved for non-military work during 2018—or if you will anytime now through 2025, when the 2017 provisions will expire unless Congress extends them—you can't deduct those moving expenses.\nPrior to 2018, you could deduct expenses related to a work-related move, provided your move met the following conditions, or \"tests\":\n*   **Start of work test:** For you to deduct relocation expenses, your move had to have taken place within one year of you starting work at your new location. This applied to moves initiated following a work reassignment, acceptance of a new job in the destination community, or to moves made with the intention of seeking (and eventually obtaining) work in a new location.\n*   **Distance test:** Your new workplace had to be at least 50 miles farther from your previous residence than your old workplace was. For example, you if previously traveled 15 miles to work from your house or apartment, your new place of work would have to be at least 65 miles from that residence for your moving expense to qualify for a deduction.\n*   **Time test:** You had to have worked full time at the new job location for at least 39 weeks during your first year of employment there to qualify for the moving expense deduction. If you were self-employed at the time of the move, you'd need to have worked 78 weeks during your first two years at the new location. In either case, you could deduct the expenses from taxes paid for the year the move took place, even if you hadn't yet satisfied the full time-test requirements. END