moving expenses

Could you please tell me if you can deduct moving expenses on your return if you DID NOT move to the uk because of a job?

I moved from the US to UK because of personal reasons, and not because of a job, and hope to claim moving expenses......can I do this?

Thanks!!!

From the IRS website:

http://www.irs.gov/publications/p521/ar02.html#d0e222

Who Can Deduct Moving Expenses

You can deduct your moving expenses if you meet all three of the following requirements.

• Your move is closely related to the start of work.
• You meet the distance test.
• You meet the time test.

After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses.
Retirees, survivors, and Armed Forces members.   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. These rules are discussed later in this publication.

I suggest you read the publication because there is no clear cut rule.  It all depends on when you start a new job, etc...

In addition you can't claim a deduction for moving expenses plus the foreign earned income exclusion or credit for foreign taxes against the same income.  Scaling down either of these claims is required.  Given that most folks have an excess of foreign tax credits, claiming a deduction for moving expenses may save no US taxes.

Oh that is a good point.  Correct me if I am wrong, but I can deduct the moving expenses from the US earned income up to the point I moved and then deduct the portion of the foreign earned income for the portion of the year I earned it in the UK once I have qualified with my 12 months out of country, right?

All I know is I will be filing an extension this year... BLAH!