Prospect is age 68. Was part time employee in 2010 in another state then relocated to AZ (summer of 2010) but still has not found a part time job. If I read 3903 correctly, TP has 1 yr from move date to locate job and then must work full time for at least 39 wks from the move date or 39 wks from the date TP starts working for which ending date may be beyond 1 yr from move date OR the fact TP worked part time prior to move, disqualifies TP?
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ยง217(c)(2)Originally posted by AZ-Tax View Post
(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or
(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A).
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