In which scenario are moving expenses generally NOT deductible?

Moving expenses are generally not deductible when the new job is less than 50 miles away from the individual’s previous home. The tax laws require a specific distance test for moving expenses to be deductible under the moving expense deduction related to job changes. Specifically, the new job location must be at least 50 miles farther from the old home than the distance from the old home to the old job. If this distance criterion is not met, the move does not qualify for a deduction, rendering that scenario non-deductible.

The other scenarios, such as relocating for a family-based move, moving into a different state, or relocating to a temporary job, do not inherently disqualify a taxpayer from being able to deduct moving expenses when compared to the distance requirement. Therefore, these factors alone would not automatically indicate that moving expenses cannot be deducted.