Did you know that many moving expenses are tax deductible for Americans? If you're relocating for your job, retiring or a member of the Armed Forces, there are specific situations where you may be eligible to claim moving expense deductions.

Here are five situations where you can write off moving expenses from that year's taxes.

1. You are moving because of a job relocation or a new job.

You may be able to deduct most of your moving expenses if your move is related to a new job. You must pass the "time test" and "distance test" as explained by the IRS at www.irs.gov.

• Distance test: Your new job location must be 50 miles or more from your old home, and your new home must be closer than 50 miles to your new job location.
• Time test: You must be starting the job within one year of the move, unless you can show reasonable circumstances why the move was delayed. For instance, you want to stay in your current home and tolerate the commute for 18 months to permit your children to graduate high school in your current district.

You do not have to have the job lined up before the move, but you must begin working in a location less than 50 miles from your new home and more than 50 miles from your old home within one year of the move to benefit from moving expense deductions.

If you are unemployed and find a job more than 50 miles from your old home, your relocation expenses for moving are deductible if you move within the next 12 months of starting your new job.

Finally, you must be a full-time employee, working at least 39 weeks for the next 12 months you are in the new location. These weeks do not have to be consecutive.

2. You are moving your business or starting a new business.

If you open a new business location or relocate your own business and meet the same criteria as someone moving as an employee, you can deduct most of your moving expenses.

You must work at least 39 weeks during the first 12 months after your move, or a total of at least 78 weeks during the first 24 months after your move.

3. You are in the Armed Forces.

If you're an active-duty member of the Armed Forces, you can deduct moving expenses not reimbursed by the government even if you don't meet the distance and time tests.

Moves can include:

• A move from your home to the first post of active duty
• Move from one permanent post of duty to another
• A move within 12 months from your last post of duty to your home or to a closer location in the
• U.S.

Deductible moving expenses include those incurred by spouses or dependents; but if they are moving from a different location, the moves are treated as a single move.

4. You are permanently retired after working overseas and are now returning to the U.S.

If you were working and living overseas and are now permanently retired, you may be able to deduct your moving expenses to a home within the U.S.

5. You are a survivor of someone who was working overseas and is now deceased.

If you lived overseas with a spouse, dependent, or someone you were a dependent of and choose to move back to the United States after his or her death, you may be able to deduct moving expenses. The move must begin within six months of the decedent's death and must be from the decedent's home.

This is not considered to be expert advice. Consult with a tax professional or visit www.irs.gov for more details.