J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

12.5 The 39-Week Test for Employees

In addition to meeting the distance test (12.4), you must work in the locality of the new job as a full-time employee for at least 39 weeks during the 12-month period immediately following your arrival at the new job location. You do not need to have a job prior to your arrival at the new location. Your family does not have to arrive with you. The 39 weeks of work need not be consecutive or with the same employer. You may change jobs provided you remain in the same general commuting area for 39 weeks. The 39-week test does not apply to employees who become disabled and lose their jobs, or who die.

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Planning Reminder

Loss of Job

If you lose your job for reasons other than your willful misconduct, the 39-week requirement is waived. Should you resign or lose your job for willful misconduct, a part-time job will not satisfy the 39-week test. The time test is not waived because you reach mandatory retirement age first where this retirement was anticipated.

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If you are temporarily absent from work through no fault of your own, due to illness, strikes, shutouts, layoffs, or natural disasters, your temporary absence counts toward the 39-week requirement as full-time employment.

EXAMPLE

You accept a position with a company 600 miles from your former position. You move to the new location. After you have ...