For your move to Mass in 2021. Yes, as a part year resident of Massachusetts you may be eligible for the state deduction. If you moved due to a change in your job or business location or because you started a new job or business, you can deduct reasonable unreimbursed moving expenses if you meet all of the following requirements:
- Your move was closely related to the start of work;
- You meet a distance test; and
- You meet a time test.
In 2021, a deduction for moving expenses, related to Massachusetts employment, continued to be allowed if the above requirements are met as Massachusetts followed IRC § 217 in effect as of January 1, 2005. See TIR 18-14 for more information. See also, Page 25-26, Line 5. Moving Expenses.
For your move to California in 2022. Yes, if you are not a military member, and if you move to a new home because of a new principal workplace, you may be able to deduct your moving expenses whether you are self-employed or an employee. But you must meet both the distance and time tests that follow prior to completing line 1 through line 5 of form FTB 3913. Also, your move must be closely related both in time and place to the start of work at your new job location. See 2022 Instructions for Form FTB 3913, Section B. Who Can Deduct Moving Expenses for more info.
For the state where you claim moving expense. Yes, in your example the moving expenses are always deducted state B, the state you moved to for the new workplace.
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