Moving expenses for taxpayers who do not change their official state residency

[duanecpa]

Situation - taxpayer owns a home in their home state. taxpayer has chosen to work in another state part time for the last several years but have always maintained their residency where their home is.

The taxpayer has decided to leave the employment that they had in the other state and returned to their home state. They have always maintained their residency for tax purposes in their home state.

Question - can they claim a moving expense deduction for cost of returning to their owned home in their home state - the distance between former employer and new employer exceeds 50 miles.

Thank you.

[taxea]

Did they live in the part-time work state? or in their state of residency? How will you justify taking moving expenses? For tax purposes the IRS expects one to report their physical residence not their mailing address, which is why they don't accept PO box addresses unless the taxpayers local post office does not deliver mail in TPs area.

[ChEAr$]

Remember that moving expense deduction is allowed only in connection with employment at the destination, and not deductible just because you move from a former tax home.