Requirement For A Qualified Move

To determine whether you meet this test, subtract the number of miles from your old home to your old workplace from the number of miles from your old home to your new workplace. The answer must be 50 miles or more to meet the distance test.

The location of your new home does not enter into this calculation. You do not have to move 50 miles from your old home to pass this test.

Time Test

Finally, for your move to qualify for the adjustment, you have to work full time for a specified period of time.

Definition of full time work

Full time work is defined by what is usual for your type of work in the area. You are considered to be working full time during temporary absences from work.

Definition of temporary absences

Temporary absences include time away from work due to illness, strikes, natural disasters or vacations provided for in your work agreement.

Time test for employee vs self employed

The time test is different depending on whether you are an employee or self employed.

If you are an employee you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. As long as you work full time for 39 weeks, you do not have to work 39 weeks in a row. However, you must work full time within the same general commuting area.

If you are self employed, you must work full time for at least 78 weeks during the first 24 months after you arrive in your new job location. At least 39 full time weeks must be worked during the first 12 months. Count any full time work you do as an employee or as a self employed person. You do not have to work for the same employer or be self employed in the same business for the entire 78 weeks. You must work within the same general commuting area for all 78 weeks.

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