Moving expenses to first job that is temporary/indefinite

[LCP]

New college graduate moves across country to a first job. For the first two years, he will have new assignments every six months. As proof of that, he took out a six month lease on 7/15, gave notice on 11/1 but then ended up staying in the same city and took out another six month lease. Chances are about 90% that he will move this coming July.

He seems to have met the requirments for moving expenses. How about temporary living expenses?

[ChEAr$]

New college graduate moves across country to a first job. For the first two years, he will have new assignments every six months. As proof of that, he took out a six month lease on 7/15, gave notice on 11/1 but then ended up staying in the same city and took out another six month lease. Chances are about 90% that he will move this coming July.

He seems to have met the requirments for moving expenses. How about temporary living expenses?

You may want to check instructions for form 3903, but I THINK I remember that there is no such thing as moving expenses in such a case as this.
IOW, One must have had a job already to deduct for a new job.

[LCP]

I saw it in Kiplinger so it's gotta be right...right??

[Kram BergGold]

I doubt that your client qualifies for temporary living expenses. I can't imagine that he has duplicate living expenses. IE. a place he is keeping up from where he came from. If he meets the 38 week full timework test then I agree his unreimbursed moving expenses are deductible. If he does qualify for temporary living expenses then you can't deduct moving. It is one or the other.
I believe the prior poster was thinking of job seeking expenses. These are not allowed when seeking a first job.

[taxea]

You said the location might be temporary. If he was hired by a local company and by requirements of the hiring was sent elsewhere to work, for an unspecified period of time, IMO if he meets the weeks requirement it is deductible or if required by local employer, it is deductible.

New job does not mean you had a prior job. IRS Pub 521 says:

First job or return to full-time work. If you go to work
full time for the first time, your place of work must be at
least 50 miles from your former home to meet the distance
test.
If you go back to full-time work after a substantial period
of part-time work or unemployment, your place of
work also must be at least 50 miles from your former
home

[LCP]

I doubt that your client qualifies for temporary living expenses. I can't imagine that he has duplicate living expenses. IE. a place he is keeping up from where he came from. If he meets the 38 week full timework test then I agree his unreimbursed moving expenses are deductible. If he does qualify for temporary living expenses then you can't deduct moving. It is one or the other.
I believe the prior poster was thinking of job seeking expenses. These are not allowed when seeking a first job.

Could we be letting common sense get in the way of the rules? Are "duplicate living expenses" required? Temporary living is more costly than permanent living anyway if common sense matters.

[Traveling EA]

moving expenses

If you are transferred by a company you work for, any unreimbursed moving expenses are deductable (within the expenses that can be deductable for moving expenses). You do not need to meet the time tests. When I first got out of college, years ago, and was not doing taxes at the time, I was told by my tax preparer that I could not use the moving expenses. I had to prove to the tax preparer that I could. I knew more about income taxes than the preparer did, and at that time I decided to change professions and have never looked back. I doubt very much that any temporary living expenses could be claimed, since you are probably not away from your tax home.