You can claim your moving expense deduction as an "above-the-line" adjustment to income, rather than as an itemized deduction. This means you can benefit from the tax break even if you don't itemize deductions. Reasonable expenses of moving your household goods and personal effects and of traveling from your old home to your new home are deductible. Reasonable expenses can include the cost of lodging (but not meals) while traveling to your new home.
At the top of the form, if line c is less than 50 miles, then we blank out several calculated numbers at the bottom of the form. We do not blank out the rest of the form. This approach allows you to fill in the rest of the form, and then fill in the mileage numbers, if that is the way you would like to fill in this form.
Exception: Even if the mileage difference is less than 50 miles, if you "X" the boxes for members of the armed forces moved in connection with a permanent change of station, we will compute the entire form.
If your employer paid more than the amount of your actual moving expenses, the excess is income to you, and we include it in line 7 of Form 1040.