Tax Law (Questions About Taxes)/Moving expense deduction

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Question
I work full time at a private university in FL. From September through November I took a Leave of Absence from work there to do freelance/contract work in Pennsylvania. During that time I ended up needing surgery and extended that leave as a medical leave (at least by my employer these are considered 2 separate leaves). I was paid for sick and vacation time during part of the initial leave (until it ran out). Am I allowed to deduct the moving expenses for the move up, the move back, both or neither? During the move I did give up my residence in Florida but didn't change my drivers license, etc.

Probably a lot of needless info in here, but better safe than sorry. Thanks for any help :)

Answer
Eric,

Thanks for your question.

No moving expenses are deductible.  First, you did not leave your old job, but merely took a leave of absence.  Second, you maintained your FL residence as evidenced by keeping your Florida driver's license and similar items. Finally, your period of work in the "new position" does not equal 39 weeks (78 weeks if self-employed) which would disallow a moving expense deduction.   

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA

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I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at www.mybaldcpa.com. I also offer seminars and consultations to churches and clergy on their tax issues at www.churchtaxsolutions.com Also visit my blog, www.thetaxdocspot.com. I am listed on Tax Connections at https://www.taxconnections.com/profile/John-Stancil/12258973 Prepare and file your own taxes at www.1040stancilcpa.com

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I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

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DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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