2018 Schedule M1MOVE Instrucons
Can I deduct my moving
expenses?
If you move to a new home because you
have a new principal workplace, you may
be able to deduct your moving expenses if
you are self-employed or an employee. To
deduct your moving expenses, both of the
following must be true:
• You meet both the distance test and time
test (as described below).
• Your move is closely related in time and
place to the start of work at your new
job location.
What moving expenses can I
deduct?
You can deduct the reasonable expenses of
moving your household goods and personal
effects and of traveling from your old home
to your new home. Reasonable expenses
can include the cost of lodging (but not
meals) while traveling to your new home.
You cannot deduct the cost of sightseeing
trips.
Distance Test
Your new principal workplace must be at
least 50 miles farther from your old home
than your old workplace was. For example,
if your old workplace was 3 miles from
your old home, your new workplace must
be at least 53 miles from that home. If
you did not have an old workplace, your
new workplace must be at least 50 miles
from your old home. The distance between
the two points is the shortest of the more
commonly traveled routes between them.
Time Test
If you are an employee, you must work
full time in the general area of your new
workplace for at least 39 weeks during the
12 months right after you move. If you are
self-employed, you must work full time in
the general area of your new workplace for
at least 39 weeks during the rst 12 months
and a total of at least 78 weeks during the
24 months right after you move.
What if I do not meet the me test before
my return is due? If you expect to meet
the time test, you can deduct your moving
expenses in the year you move. Later, if
you do not meet the time test, you must do
either of the following:
• Amend your tax return for the year you
claimed the deduction by ling Form
M1X, Amended Minnesota Income Tax.
• For the year you cannot meet the time
test, report as income the amount of your
moving expense deduction that reduced
your income tax for the year you moved
.
If you did not deduct your moving expenses
in the year you moved and you later meet
the time test, you can take the deduction by
ling an amended return for the year you
moved. To do this, use Form M1X.
Excepons to the me test. You do not
have to meet the time test if any of the
following apply:
• Your job ends because of disability.
• You are transferred for your employer’s
benet.
• You are laid off or discharged for a
reason other than willful misconduct.
• You are in the U.S. Armed Forces and
the move is due to a permanent change
of station (see Members of the Armed
Forces below).
• You meet the requirements for retirees or
survivors living outside the United States
(see Retirees or Survivors Living Outside
the United States below).
• You are ling this form for a decedent.
Members of the Armed Forces
Do not use this schedule if your move was
the result of a permanent change of station.
Your eligible expenses were deducted on
your federal Form 1040.
Rerees or Survivors Living
Outside the United States
If you are a retiree or survivor who moved
to a home in the United States or its
possessions and you meet the following
requirements, you are treated as if you
moved to a new principal workplace located
in the United States. You are subject only to
the distance test.
Rerees
You can deduct moving expenses for a move
to a new home in the United States when
you permanently retire if both your old
principal workplace and your old home were
outside the United States.
Survivors
You can deduct moving expenses for a move
to a home in the United States if you are
the spouse or dependent of a person whose
principal workplace at the time of his or
her death was outside the United States.
The expenses must be for a move (a) that
begins within 6 months after the decedent’s
death, and (b) from a former home outside
the United States that you lived in with the
decedent at the time of his or her death.
Line Instrucons
You can deduct the following expenses you
paid to move your family and dependent
household members. Do not deduct
expenses for household employees such as a
maid, nanny, or nurse.
Line 4
Moves within or to the United States or its
possessions. Enter the amount you paid to
pack, crate, and move your household goods
and personal effects. Include the amount you
paid to store and insure household goods
and personal effects within any period of 30
days in a row after the items were moved
from your old home and before they were
delivered to your new home.
Moves outside the United States or its
possessions. Enter the amount you paid to
pack, crate, move, store, and insure your
household goods and personal effects.
Include the amount you paid to move your
personal effects to and from storage and to
store them for all or part of the time the new
workplace continues to be your principal
workplace.
Line 5
Enter the amount you paid to travel from
your old home to your new home, including
transportation and lodging on the way.
Include costs for the day you arrive. The
members of your household do not have
to travel together or at the same time.
However, you can only include expenses
for one trip per person. Do not include any
househunting expenses.
If you use your own vehicles, you can
gure the expenses by using either of the
following:
• Actual out-of-pocket expenses for gas
and oil
• Mileage at the rate of 18 cents a mile
You can add parking fees and tolls to the
amount claimed under either method.
Quesons?
Forms and information are available on our
website at www.revenue.state.mn.us.
If you have questions:
• Visit our website at
www.revenue.state.mn.us
• Send us an email at
individual.incometax@state.mn.us
• Call us at 651-296-3781 or
1-800-652-9094
