Question

On July 1, 2024, Baxter moved from California to Florida looking for work. He found a job in Florida. He is not a member of the U.S. Armed Forces. If all requirements are met, are Baxter's moving expenses deductible on his California return?
No. California conforms to the federal treatment of non-reimbursed moving expenses. Only qualified performing artists can deduct qualified moving expenses.
No. California only allows active duty members of the U.S. Armed Forces who have a permanent change of station due to a military order to deduct qualified moving expenses.
No. Qualified moving expenses are only deductible for job-related moves into California, not moves out of the state.
Yes. Qualified moving expenses are deductible for job-related moves into and out of California.

Answer 1

Yes. California allows a deduction for qualified job-related moving expenses for moves into or out of the state (California did not adopt the federal suspension under the TCJA). Baxter may deduct his non‑reimbursed qualified moving expenses on his California return if he meets the federal distance and time tests and other qualification rules.