You may deduct unreimbursed expenses of moving your household goods and traveling to a new job location, provided you meet
You may be able to deduct moving costs if you move to take your first full-time job or if you are returning to full-time work after a long period of working part-time or being unemployed; see 12.4.
Members of the Armed Forces do not have to meet the distance and time tests if their move is to a permanent change of station; see the instructions to Form 3903.
You claim the moving expense deduction as an adjustment to gross income on Form 1040, Line 26, whether you claim the standard deduction or itemized deductions.
If your expenses are reimbursed, you do not have to report the reimbursement, provided your employer reimburses you under an accountable plan (20.31, 12.8).
If the tests are met, you may deduct on your 2012 return the following unreimbursed moving expenses incurred during ...