Moving Expenses.

You don't have a deduction because you fail the distance test. See IRS Publication 521.

-- Phil Marti Clarksburg, MD

IRS Pub 521 (see link below) explains the requirements (3 tests) for deducting moving expenses. Your statement is ambiguous as one can not determine whether your reference to "place" is to the place you work or the place you live. One of the tests is a distance test. The test requires that the new work location be at least 50 miles greater than the distance between your old home and your old job location. So... if the distance from your old home to your old work location using the most commonly traveled route was 5 miles, then the distance from your old home to the new job location would have to be at least 55 miles to pass the distance test.