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Caden Lange (Social Security number 123-45-6789), a financial planner, decides t

ID: 2574614 • Letter: C

Question

Caden Lange (Social Security number 123-45-6789), a financial planner, decides to quit his job with an investment bank in Charleston, South Carolina, and establish a private financial planning practice in Santa Fe, New Mexico. In connection with the move in 2016, he incurs the following expenses:

Moving van charge $4,500

Lodging during move 540

Meals during move 410

Loss on sale of residence in Charleston 9,000

Mileage for personal autos 3,500 miles

a. How much of these expenses, if any, can Caden deduct?

b. Based on your answer to part (a), complete a Form 3903 for Caden.

Explanation / Answer

a.) Calculation for total deductions :

      Moving van charge = $4,500

Lodging during move = $540

Meals during move = $0

  Loss on sale of residence in Charleston = $0

Mileage for personal autos [ 3,500 miles * $0.19] = $665

[19 cents per mile driven in connection with the move in 2016 for moving purpose]

Total qualifying moving expense = $5705

Note:- Loss on sale of residence in Charleston of $9,000 and Meals during move of $410 are non qualifying expenses for moving purpose