Are Moving Expeses Deductable?

You can deduct your moving expenses if you meet all
three of the following requirements.

• Your move is closely related to the start of work.
• You meet the distance test.
• You meet the time test

For the distance test:

Your move will meet the distance test if your new main job
location is at least 50 miles farther from your former home
than your old main job location was from your former
home

For the time test:

To deduct your moving expenses, you also must meet
one of the following two time tests.
The time test for employees.
The time test for self-employed persons

Per Diem

A business may give its workers a per diem allowance in lieu of reimbursing their actual costs for meal and incidental expenses, (M &IE) and lodging.  Using a per diem allowance eliminates the requirement to record actual expense amounts, but the taxpayer still must maintain records reflecting the date, place, and business purpose of travel.

The U.S. General Services Administration (GSA) website (www.gsa.gov/perdiem) reports the current and past per diem rates. The IRS no longer published Publication 1542, Per Diem Rates.