Requirement For A Qualified Move

If you are both an employee and self employed, see the table below for your time test requirements.

Satisfying the Time Test for Employees and Self Employed Persons

If you are..	Then you satisfy the time test for meeting...
An employee	The 39 week test for employees.
Self employed and an employee but unable to satisfy the 39 week test for employees	The 78 week test for self employed persons.
Both self employed and an employee at the same time	The 78 week test for a self employed person or the 39 week test for an employee based on your principal place of work.
Self employed	The 78 week test for self employed persons.

If you are married and file a joint return and both you and your spouse work full time, either of you can satisfy the time test by working full time the required number of weeks. However, you cannot combine the weeks you and your spouse work to meet this test.

If you are a member of the Armed Forces, you do not have to meet the distance and time tests if the move is due to a permanent charge of station.

You can claim the deduction for a move even if you have not yet worked the required number of weeks by the date you tax return is due, as long as your expect to meet the time test. If for some reason you later do not fulfill the time requirements, you must amend your tax return or report the deduction as income in the next tax year.