____ In figuring your adjusted gross income, you only deducted allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income.
____ If you were not a full-time employee in the general location of your new principal place of work for at least 39 weeks during the 12-month period immediately following your arrival, you did not deduct those moving expenses.
____ If the move did not take place within 1 year from the date you first reported for the new job, you did not deduct those moving expenses unless you can show that circumstances existed that prevented the move within that time.
____ Since a servant, governess, chauffeur, nurse, valet or personal attendant is not a member of your household, the moving expense for that individual was not deducted.
____ You qualify for a moving expense deduction because the distance between your new business location and your former residence is at least 50 miles farther than the distance between your former business location and your former residence.
____ You did not claim a moving expense deduction if you were not self-employed on a full-time basis for at least 78 weeks during the 24 months following the move (of which 39 weeks must be in the first 12 months).
____ You figured allowable deduction for car expenses related to moving either at the standard rate of 9 cents a mile or by actual expenses.
____ Your costs for storing and insuring household goods and personal effects were deducted as in-transit expenses because they were incurred within any period of 30 days in a row after the day the goods and effects were moved from your former home and before delivery to your new home.
____ If you claimed the foreign earned income exclusion or foreign housing exclusion, you did not deduct the part of your allowable moving expenses allocable to the excluded income.
____ You did not deduct as a moving expense the cost of improvements made to sell your home or any loss on the sale of your home.
____ You deducted the cost of moving household goods and personal effects to and from storage and for storing them for part or all of the time that your new place of work outside the United States continued to be your principal place of work.
____ If you are the spouse or dependent of a person whose main job location at the time of death was outside the United States, you are allowed a deduction for moving expenses for a move to a home in the United States. You deducted the moving expenses only if your move began within 6 months after that person's death.
____ You may deduct moving expenses for a move to a home in the United States in connection with your retirement. You deducted the moving expenses only if both your principal place of work and your home were outside the United States and its possessions at the time of your retirement.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
