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Which of the following would NOT be waived on the 39 week test for moving tax deduction?
The employee is transferred again for the benefit of the employer
The employee dies
The employee is disabled
The employee moves out of state for personal reasons
The correct answer is: The employee moves out of state for personal reasons
The 39-week test is a criterion that applies to determine if moving expenses can qualify for a tax deduction under specific circumstances. For a deduction to be claimed, the moving expenses must be a direct result of a job-related move, specifically one that meets the requirements of the 39-week test. In this context, the option related to moving out of state for personal reasons does not qualify for a waiver under the 39-week rule because personal moves not related to employment do not fulfill the test's requirements for tax deductions. The tax code is designed to assist those who incur moving expenses as a direct result of job transfers rather than those who relocate for personal choices. The other options involve situations (such as being transferred again for employer benefit, death, or disability) that do relate to employment status or unforeseen circumstances, which are essential to satisfying the requirements of the 39-week test for moving expense deductions. Therefore, these situations can waive the standard requirement due to their direct connection to the employment context or extraordinary personal circumstances.