Some Special Rules

There are special, more lenient rules on moves for the military, and for those who move back to the U.S. to retire or because their spouse has died.

First, the rules for members of the U.S. Armed Forces. You can deduct moving expenses and do not have to meet the time or distance tests described above if you are moving because of a permanent change of station. If a member of the armed services is imprisoned, deserts, or dies, a permanent change of station for the spouse or dependents includes a move to the place of enlistment; the member's, spouse's or dependent's home of record; or a nearer point in the United States. Finally, if the military moves a member and his or her family to or from separate locations, the moves are treated as a single move to the new main job location and all moves will be deductible.

Retirees whose former main job location and main home were outside the U.S. can deduct their moving expenses to the U.S. or one of its possessions without having to meet the time test described above, provided they are permanently retiring.

Spouses or dependents of people who die overseas can deduct expenses for a move that begins within six months of the death. The deceased person must have had a main job location outside the U.S., and the survivor(s) must have been living there also.