Certified Relocation Professional (CRP) Practice Exam

To qualify for the moving tax deduction, the transferee must meet what employment condition following their move?

1. By the same employer for at least 39 weeks

2. As an exempt employee for at least 39 weeks

3. Full time for at least 39 weeks

4. For at least 39 consecutive weeks

The correct answer is: Full time for at least 39 weeks

To qualify for the moving tax deduction, the requirement is that the transferee must be employed full-time for a minimum of 39 weeks following the move. This stipulation ensures that the move was work-related and that the individual has established a sustained employment situation after relocating. By emphasizing full-time status, this condition differentiates between casual or part-time employment and a commitment to a full-time job, which supports the primary purpose of the deduction: that it is to assist those who have made significant changes in response to employment needs. Meeting this requirement demonstrates that the individual is not only working post-move but is doing so in a capacity that aligns with the intent of the tax benefit, which is to support professional mobility that results in a stable placement within the workforce. Thus, individuals must maintain full-time employment to be eligible for the deduction, highlighting the importance of a consistent and significant commitment to their new job position.