Moving expense

[Roberts]

Client of mine is a foreigner in the US for a medical fellowship. His 3 years of training are up and he moved back to Europe last year to take a job back home. Is there a rule that disqualifies him from deducting moving expenses our of the country?

He meets the qualifications of Taxbook page 3-5 but I don't see anything about exiting the country.

[Gretel]

I always thought that moving expenses will be allocated to the state where you move to not where you move from. In your case it would be the country. I might be wrong.

[travis bickle]

The following is from

page 2 of Form 3903, "Purpose of Form":

"If the new workplace
is outside the United States or its
possessions, you must be a U.S. citizen or
resident alien to deduct your expenses."

[David1980]

I always thought that moving expenses will be allocated to the state where you move to not where you move from. In your case it would be the country. I might be wrong.

Most states handle it that way - but not all. I did a return a couple years back where they moved from Idaho to Washington. Washington obviously has no state income tax, but the Idaho return did allow a prorated amount.

[Roberts]

page 2 of Form 3903, "Purpose of Form":

"If the new workplace
is outside the United States or its
possessions, you must be a U.S. citizen or
resident alien to deduct your expenses."

That's exactly what I was looking for. They are resident alien's so we are good.