Which of the following is a requirement for deducting moving expenses?

To qualify for a deduction of moving expenses, one of the primary requirements is that the move must be job-related. This means that the taxpayer must be moving for employment purposes, such as relocating to start a new job or transferring to a different location with their current employer.

The requirement is grounded in the principle that moving expenses should be tied directly to earning income. If the move is not related to employment—such as moving for personal reasons—it does not meet the criteria for deductibility.

While there are distance and time frames that sometimes apply to such deductions, the critical element is the job-relatedness of the move. Other options may include aspects of the distance and timing requirements, but they do not encapsulate the core essence of why moving expenses are deductible.