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The Summerfields are considering moving to another state across country where th

ID: 2593763 • Letter: T

Question

The Summerfields are considering moving to another state across country where the business climate has improved. If they move, can they deduct the real estate expenses on the sale of their current home as a moving expense deduction? Explain your response

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Explanation / Answer

property expenses on sale of existing property not qualify as moving expenses.

hence it is not deductible

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