In order to meet the time test for qualifying moving expenses, a taxpayer must:

A.) Be a self-employed individual for at least 78 weeks during the 24 months immediately following arrival in the new area. At least 39 of the 78 weeks must be during the first 12-month period.

B.) Be a full-time employee for a period of 39 weeks during the 12 months following arrival in the new area.

C.) Remain employed only in the initial new job for the entire 39 or 78 week period.

D.) Be a full-time employee for a period of 39 weeks during the 12 months following arrival in the new area or be a self-employed individual for at least 78 weeks during the 24 months immediately following arrival in the new area. At least 39 of the 78 weeks must be during the first 12-month period.