You are eligible if you are working full-time (defined as at least 39 weeks in the next
year.) Expenses are included if they are incurred within one year from the day you
reported to work at the new job. Time extensions are sometimes granted, if, for example,
you remained in your old home until your daughter graduated from high school.
If you are self-employed, you also need at least 39 weeks in the 12 months after the
move.
Generous provisions, however, allow coverage without the required length of time at the
new job for members of the armed forces, those transferred by an employer, those who lost
a job through no fault of their own, and persons returning to the United States from
abroad when they retire (or their survivors).
The expenses are deducted directly from your adjusted gross income, rather than being
included in itemized deductions. This may leave you free to take a standard deduction if
that's usually to your advantage. It also bypasses the regulations that sometimes make
itemized deductions less valuable.
If you are qualified, you may deduct the expenses of: