If the move is closely related to the start of work and you meet both the IRS distance and time tests, your moving expenses are deductible.

 

The move meets the distance test if your new main job location is at least 50 miles farther from your former home than the old main job location.  To determine whether you meet this test, use the shortest distance of the most commonly traveled routes between these points.  First figure the distance between the former residence and the new job and then subtract the distance between the former residence and the old job.  If the result is 50 miles or more you meet the distance test.

You'll meet the time test if you work full-time for at least 39 weeks during the 12 months immediately following the move.  If you are self-employed, you must work full-time in the new location 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 the move.  The IRS makes exceptions to the time test for cases involving death, disability or involuntary loss of a job or business.

Note that certain members of the armed forces do not need to meet these tests if the move is due to a permanent change of duty station.