Which is more fun: moving, or filling out your tax forms? Under certain circumstances, completing the one can get you a break on the other. Here are some guidelines as to when you can and cannot take a tax deduction on your move.

When you can deduct
The IRS employs three “tests” of whether your move qualifies for a tax deduction: the “start of work” test, the “distance” test, and the “time” test. The start-of-work test requires that you move for a job. Generally you can deduct moving expenses if you move within one year of starting a new job, provided that you meet the other two tests. You may be able to stretch that out longer, however, if you can show a reason why you took more than a year to move — if, for example, you started work but delayed moving for more than a year to keep a child in school or stay close to an ill family member. You don’t have to start work before you move to meet this test.

The second test is the distance between your new job and your old home. If your new job is at least 50 miles farther from your old home than your old job was, you can deduct expenses. So if you previously drove 10 miles to your old job, your new job will have to be at least 60 miles from your old home for you to meet the test. (If you haven’t worked in a while, or this is your first job, the “distance” between old job and old home is defined as 0 miles.)

Also, your commute between your new job and your new home can’t be longer than your commute between your old job and your old home, unless for some reason your employment requires you to live with a longer commute. Essentially, the IRS wants you to show that commuting between your new job and your old home would be a significant hassle.

The third test requires you to be employed for at least 39 weeks, working 40 hours a week, in the year after you move. It doesn’t all have to be for the same employer, and any vacation time, personal time, or illness counts as having worked full-time. If you’re married filing jointly, either you or your spouse can meet the time test, but you can’t combine weeks worked. Exceptions apply to the time test if you get transferred or laid off, or are in the military.

What you can deduct

If you’ve made it this far, what can you deduct?

• The costs of packing and transporting your household goods (that includes anything you spend on movers);
• The use of your personal car, if you use it to move, or other travel (such as plane tickets) from your old to your new place;
• The cost of shipping your car or pets;
• The cost of disconnecting utilities at your old place and setting up utilities at your new place;
• Any lodging costs you incur between leaving your old place and moving into your new place.

Things you cannot deduct:

• Any part of the purchase price of a new home, or the security deposit on a new apartment;
• Any pre-move expenses you incur looking for a new place;
• Memberships for clubs, such as gyms, that you might have to give up when you move;
• Expenses related to getting a new driver’s license or car registration.

Be organized
As you may have guessed by now, if you want to deduct your move, you’ll need to keep good records so that you have everything you need when you prepare your taxes. This can be particularly challenging during a move; one strategy is to keep a special folder or envelope in a bag that remains with you (as opposed to something you pack) and toss everything moving-related into it.

You can read more about moving on the Internal Revenue Service’s Web site .