Are My Moving Expenses Deductible?

I had an email today from a client who had moved this year and asked whether her moving expenses were deductible. Luckily, I had recently downloaded an article from Moving Advocates, sent by the National Association of Realtors.
As 2007 wraps up, many of us are getting our records in order to prepare for tax day, April 15, 2008. If you've also made a move this year, you are probably wondering if there are any allowable tax deductions.
The IRS does allow tax deductions for moves which were made to accommodate a job in a new location. There are, however, two tests which must be met in order to qualify for deductions.
Test 1: Distance Test
To qualify for a deduction, your new principal workplace must be at least 50 miles farther from your previous home than your old workplace was from that same home. In other words, if the commute to your old workplace was 3 miles, your commute from your previous home to your new workplace must be at least 53 miles. If you did not have a job before moving, then your new job must be at least 50 miles from the previous home.
Test 2: Time Test
In addition, you must work full time in the general area of your new workplace for at least 39 weeks during the 12 months right after you move. There are exceptions to the time test and other rules apply if you are self-employed. Check with your tax advisor or check out Form 3903 on the IRS website for details.
If you have passed both the distance and time tests you may be able to deduct:
Costs for packing, crating and movement of your household goods
Up to 30 days of storage and insurance for household goods
Transportation and lodging expenses (not meals)
You may not deduct expenses that have already been reimbursed by your employer and you may not deduct sightseeing or house hunting trips.
Make sure that you are getting the tax deductions that are allowed, but speak with a tax advisor to see which deductions may apply to your specific situation.