claiming moving expenses on your federal income taxes

[springhaze81]

I have heard different answers to this question. I'm in a fully funded program--my tuition is remitted and I receive a stipend in exchange for service, usually teaching--to the department.

My accountant said in an email that I couldn't, but he didn't really ask any questions or try to ascertain why I thought I might be able to, so I think he doesn't really understand how the program is set up. He made a comment that "lots of people go to school and are able to claim their tuition in other ways, so the rule is fair." Of course, I'm not really paying tuition, so this is a bit different.

I know I have read other offhand comments here on GradCafe about people being able to claim their grad school moves on their taxes. How can I put this to my accountant in a way that at least encourages him to investigate the matter thoroughly?

Thanks for any advice!

[long_time_lurker]

See IRS Topic 455 - Moving Expenses. Basically, just tell the accountant (or better yet, save the $$ and do your own taxes) you moved to do a new job. It's not a fib, as you are indeed a university employee (stipend).

[juilletmercredi]

Doesn't look like it.

The second test is the "time test". If you are an employee, you must work full-time for at least 39 weeks during the first 12 months immediately following your arrival in the general area of your new job location. If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months immediately following your arrival in the general area of your new work location. There are exceptions to the time test in case of death, disability and involuntary separation, among other things.

Even if, due to your stipend, you are a university employee - you are most likely not employed full-time. Your studies as a graduate student wouldn't count; even if your research/teaching assistantship does, you are likely only doing it 20 hours a week (officially, anyway). Graduate school is not a job. I know that thinking about it that way helps a lot of people, but it's not employment in the sense that the IRS means it for this.

[long_time_lurker]

Good catch, Juillet. Sorry, OP. Looks like you're out of luck. The hours are the deal breaker.