According to the IRS, you can deduct your moving expenses if you meet these
three requirements:
A Quick Summary of Requirements:
- Your move is closely related to the start of work. Are you moving for work?
- You meet the distance test. Is it more than 50 miles from your current work?
- You meet the time test. Are you starting within a reasonable time period?
Those are the basics.
But you better check out the details
from the IRS website right here:
http://www.irs.gov/publications/p521/index.html