Moving Expenses Office in the Home

[JDW]

Taxpayer is an employee of an out of state located employer, taxpayers office is in his home. Taxpayer decides to move to another state about 1000 miles away for personal purposes unrelated to work. Continues to work for same employer, same job and uses his new home as an office. Taxpayer meets time and distance tests for moving expense deduction, but does the move qualify for the deduction? Unsure because of the home offices and didn't transfer or move to a new office of the employer. Thank you in advance for your assistance.

[TAXNJ]

Moving Expenses:
Moving expenses associated with a job-related move are deductible as an adjustment to income on Form 1040 if the following conditions are met.
See TTB 21-6 for in depth information.

Home Office:
Requirements to qualify for a deduction. To take a business deduction, a taxpayer must use part of his or her home under one of the following situations.
See TTB 5-12 for in depth information.


Employees (other than statutory employees). Report business use of the home expenses as itemized deductions on Schedule*A (Form 1040) as follows.
See TTB 5-17 for in depth information.

[JDW]

I was not very clear...pertains to a 2017 move.

I am getting hung up with the taxpayer working out of their home office for same employer in both the old and new locations and its impact on moving expense deductibility. Since the move is not "job related", the taxpayer just decided personally to live somewhere else, the moving expense would not be deductible.

[ATSMAN]

I think you answered your own question. If audited taxpayer will have to prove the "job relationship". If the job did not require him to move then it will be difficult to prove that nexus. BTW what kind of job that requires him to have a Home Office?