According to the IRS, moving expenses can be deducted if the move meets certain qualifications. In any scenario, these qualifications are all dependent on an individual's place of employment, its relation to his old and new address and the date on which his work began.
The dividing line for whether moving expenses can be claimed is set at 50 miles from the place of employment. For example, anyone moving from a residence which is more than 50 miles away from the work place to an address that is closer, could be eligible for a deduction. However, this only applies if employment has changed during that fiscal year. As such, only those who work for a new employer full-time for 39 out of the preceding 52 weeks qualify for this deduction.
Further, armed forces members who relocate as part of a permanent duty station change are always qualified for this deduction. Figuring moving expenses for the purpose of tax deduction can be done using IRS form 3903. Once completed, the deduction can be applied to a 1040 form as an adjustment to income. However, this adjustment cannot be used to deduct expenses which were reimbursed to an employer for the purpose of moving.