To deduct moving expenses, there are two tests to meet: One is distance and other is time. One must complete 39 weeks of work in a year from the date of moving. How rigid is this requirement?

Moving expenses are usually deductible because a person changed job locations or started a new job. In most situations, a person has obtained the new job before incurring the moving expenses. The "time test" is a requirement, and apparently its use is to restrict the deduction in cases in which it could be abused by people who relocate and do not have a new job or who are not actively seeking a new job. The government has chosen 39 weeks as the rule.