Allowance of deductions in case of retirees or decedents who were working abroad
(1) In general
(1)In general#
In the case of any qualified retiree moving expenses or qualified survivor moving expenses—
(A) this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and
(B) the limitations of subsection (c)(2) shall not apply.
(1)(A)#
this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and
(1)(B)#
the limitations of subsection (c)(2) shall not apply.
(2)Qualified retiree moving expenses#
For purposes of paragraph (1), the term “qualified retiree moving expenses” means any moving expenses—
(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and
(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.
(2)(A)#
which are incurred by an individual whose former principal place of work and former residence were outside the United States, and
(2)(B)#
which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.
(3)Qualified survivor moving expenses#
For purposes of paragraph (1), the term “qualified survivor moving expenses” means moving expenses—
(A) which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and
(B) which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent’s death) was the residence of such decedent and the individual paying or incurring the expense.
(3)(A)#
which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and
(3)(B)#
which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent’s death) was the residence of such decedent and the individual paying or incurring the expense.