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.