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이사님이 2012-04-13 07:31:53.0에 쓰신글



“이사 비용은 어떤 경우에만 공제 받을 수 있습니까?”---->In general, The IRS has very strict rules surrounding who can claim moving expenses on their tax return; you can deduct your moving expenses if your move must be closely related meaning that the move occurred within one year from the date you started to work at the new location.So, if you don't move within 1 year of the date you started work, normally you cannot deduct moving expenses unless there's a valid reason why you didn't move within the 12 months. For example, if you were offered a job in NYC, yet your family stayed in LA so your daughter could finish high-school, and you didn't actually move your family until 16 months after you started your new job, in this case, you CAN claim moving expenses. It's not necessary that you arrange to work before moving to a new location, as long as you actually do go to work.  , both in time and in place, to the start of work at your new job location. ALSO, your move will meet the distance test if your new job location is at least 50 miles farther from your old home than your old job location was from your old home. For example, if your old job location was 5 miles from your old home, your new job location must be at least 55 miles, 50+5>50 miles from your old home. Finally, If you are an EE, you must work full-time for at least 39 weeks during the first 12 months after you arrive in the new location. This is called the 39-week test; you need to count only your full-time work as an employee,EE,  not any work you do as a self-employed person;you do not have to work for the same employer,ER, for all 39 weeks( I mean you can change your ER if you want);you do not have to work 39 weeks in a row;you must work full-time within the same general commuting area for all 39 weeks. If you are self-employed, you must work full-time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location. This is called the 78-week test. So, you should count any full-time work you do either as an EE or as a self-employed person;you do not have to work for the same ER or be self-employed in the same trade or business for the 78 weeks; you must work within the same general commuting area for all 78 weeks. if you're still uncertain if you qualify, make sure you keep all your receipts, then go see a good tax accountant in your local area for help.To claim your moving expenses, you need to file gform 3903 on your return.
Please visit the IRS Website here for more info; http://www.irs.gov/publications/p521/index.html