Expenses on a job-related move can be considered deductible when which condition is met?

Job-related moving expenses can be considered deductible primarily when certain conditions regarding the distance and work duration are satisfied. The first condition states that the new workplace must be at least 50 miles farther from the old residence than the previous workplace. This distance requirement is crucial because it establishes that the move is significant enough to warrant deductions, distinguishing it from minor relocations that would not impact commuting significantly.

The second requirement is that the individual must work full-time for at least 39 weeks in the general location of the new workplace following the move. This condition ensures that the relocation leads to extended employment in the new area, underscoring the necessity of the move for the individual's job.

When both conditions—distance from the old residence to the new workplace and the duration of employment in the new job location—are satisfied, the expenses incurred during the move can be classified as deductible. This combination reflects a clear link between the move and its purpose related to employment, which is key to claiming those deductions.

The accuracy of the deduction relies on meeting both criteria, hence indicating that both aspects, A and B, work in tandem to support the overall validity of the deduction claim.