The distance between your new job location and your former home must be at least 50 miles more than the distance between your old job location and your former home. For this purpose, your home may be a house, apartment, trailer, or even a houseboat, but not a seasonal residence such as a summer cottage. Self-employed individuals are also subject to the mileage test.
In applying the distance test, take into account the shortest of the most commonly traveled routes in measuring the distance between your old home and the new and old job locations. The location of your new home is not considered in applying the test; only the location of your old home is taken into account.
Your job location is where you spend most of your working time. If you work at various locations, the job location is where you report to work. If you work for several employers on a short-term basis and get jobs through a union hall system, the union hall is considered your job location.
If you had no previous job or are returning to full-time work after a long period of unemployment or part-time work, your new job location must be at least 50 miles from your former home to meet the distance test.
A member of the Armed Forces may deduct the cost of moving his or her family to an overseas post.
If you take a new job overseas and qualify for the foreign earned income exclusion, moving expenses allocable to the excluded income are not deductible (36.6).
The deduction is not limited to U.S. citizens and residents. An alien may deduct the cost of travel here to work at a full-time position.
3.143.22.58