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.
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Answer 1

Yes. Qualified moving expenses are deductible for job-related moves into and out of California.

California did not adopt the federal suspension of the moving‑expense deduction for most taxpayers. If Baxter meets the distance and time tests (and other requirements that applied under the pre‑2018 federal rules — e.g., the new job is at least 50 miles farther from the old home than the old job was, and he works full time at the new location for the required period), he may deduct qualified moving expenses on his California return. Keep receipts and documentation and follow the FTB instructions for claiming the deduction.