Moving Expenses - deductible?

[duanecpa]

Have the following situation: taxpayer was moved from one state (1) to another state (2) by the employer - taxpayer never resided in state (2) but continued to state (3) due to medical reasons for one of his children. taxpayer paid the moving expenses from state (2) to state (3). Is there any way for the moving expenses from state (2) to state (3) to be considered deductible? According to Publication 521 - Moving Expenses - taxpayer does not meet the requirements for deducting moving expenses for the move from state (2) to state (3). Publication 502 - Medical and Dental Expenses does not allow for the deduction of moving expenses as a medical expense - just medical travel at 24 cents per mile. The employer who moved the taxpayer from state (1) to state (2) also allowed the taxpayer to move from state (2) to state (3) and remains with the same employer today.

It appears as though the expenses of moving from state (2) to state (3) is not deductible either as moving expenses or as a medical expense - agree?


Thank you.

[Lion]

If his tax home/job is now in state 3, and he meets the time and distance tests, he has deductible moving expenses to state 3 to the extent they were not reimbursed by his employer.