Moving expense question

[Vascular Doc]

This year I started working at a new hospital.   I lived 5 mins from previous hospital but now it took over 30 mins to get to new hospital from previous house.   The new hospital is only 20 miles from my previous address, so this doesn't pass the distance test per IRS rules.  If the contract with the new hospital says you must live within 30 mins response time from the hospital can the moving expenses still be deducted since this was a requirement of the contract?

[Peds]

Nope. The IRS does not care about your contract rules.

[Peds]

Nope. The IRS does not care about your contract rules.

[EJ at Dads Dollars and Debts]

Sorry...it's a no go. The IRS doesn't care what the contract says.

[jfoxcpacfp]

Same answer.