Is there any way for retirees to deduct their moving expenses? They move from one state in the US to another. Publication 521 seems pretty strict that at least one of them (if they are married) must work 39 weeks full time in the year after the move, or 78 weeks 2 years after the move, but I want to be sure I didn't miss anything.
And would working two part time jobs, with a total of 40 hours per week, be considered full time?
Your interpretation is correct - in order to deduct, the move MUST be related to work.
I have never before considered whether two part time jobs equate to one full time job for the purposes of moving expenses so do NOT hang your hat on this - BUT I would be tempted to give it a try.
Gene E. Utterback, EA, RFC, ABA
The only exception I am aware of is for retiring military stationed outside of the U.S. They are permitted to deduct their move back to the U.S. (or at least at one time, they were).
Publication 521 allows any retirees who were working abroad to deduct their moving expenses. BTW, the time test is the rule that you have to work full time 39 weeks of the year.
If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. United States defined. For this section of this publication, the term ?United States? includes the possessions of the United States.
Retirees who were working abroad. You can deduct moving expenses for a move to a new home in the United States when you permanently retire. However, both your former main job location and your former home must have been outside the United States.
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