I wont deduct it and I loose a client

[LCP]

The OP said he has been retired for years.
How does he address the "old job" vs "new job" distance requirements?

From the IRS .........(note the last sentence)

Topic 455 - Moving Expenses

If you moved due to a change in your job or business location, or because you started a new job or business, you may be able to deduct your reasonable moving expenses but not any expenses for meals. To qualify for the moving expense deduction, you must satisfy two tests. Under the first test, the "distance test", your new workplace must be at least 50 miles farther from your old home than your old job location was from your old home. If you had no previous workplace, your new job location must be at least 50 miles from your old home.

[JohnH]

OK, got it.
Thanks.
So a retired person who moves to a new location could conceivably qualify for moving expense if he meets the distance test from the old home and meets the time test for either an employee or a self-employed person. Interesting.

[FEDUKE404]

Need a lot more justification stated

OK, got it.
Thanks.
So a retired person who moves to a new location could conceivably qualify for moving expense if he meets the distance test from the old home and meets the time test for either an employee or a self-employed person. Interesting.

I would have a hard time justifying these "business" moves without far greater facts available.

The major obstacle I would face would be a "retired" person with "changed employment locations." What exactly does this fellow have to show for "employment" income at either of the two newest business locations, or for that matter at the time of his first ("he has been retired for years") move??

Also, the time/distance restrictions come into play.

I smell at least an unfresh minnow here.

FE

[JohnH]

Yes, that's why I threw in the qualiications comment. They're fairly straightforward, and in most cases would be partly knowable at the time the return is filed. Mere intent isn't enough - threre have to be some facts to back it up.