To deduct the costs of a job-related move, your new place of work must be at least 50 miles more than the distance between your former residence and your old place of work. In addition, you must work a minimum of 39 weeks in the 12 months following your arrival at your new location. The 39 weeks don’t have to be consecutive, and you don’t have to work for only one employer.
You can deduct the expenses that are reasonable for moving your personal property (furniture, appliances, cars, and personal effects) and that of other members of your household as well as travel expenses for you and your family to get to your new location (including lodging).
You have the option of deducting your car travel by using either your actual expenses for gas, oil, parking fees, and tolls you pay to move or the standard mileage rate of 23.5 cents a mile. You must keep an accurate record of each expense if you elect to deduct the actual expenses.
An important feature of deductible moving expenses is that they are not subject to the 2% of Adjusted Gross Income limitation on miscellaneous itemized deductions.