Taxpayer is an employee of an out of state located employer, taxpayers office is in his home. Taxpayer decides to move to another state about 1000 miles away for personal purposes unrelated to work. Continues to work for same employer, same job and uses his new home as an office. Taxpayer meets time and distance tests for moving expense deduction, but does the move qualify for the deduction? Unsure because of the home offices and didn't transfer or move to a new office of the employer. Thank you in advance for your assistance.