If a self-employed trader who works from home moves at least 50 miles, can he deduct his moving expenses? This question is only applicable for US taxpayers. On Form 3903 there is both a time and distance test. Let's assume the trader will pass the time test by continuing to be a self-employed trader. Does he also pass the distance test? On the one hand, yes, the new "principal workplace" is at least 50 miles from the old workplace. But on the other hand, the trader didn't need to move to continue trading -- the move was for other reasons. Any ideas?