From: jueis 
Newsgroups: misc.consumers.house
Subject: Are Moving Expenses Deductible?
Date: Fri, 23 Nov 2007 04:01:57 -0800 (PST)
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If you moved because of a change in your job location or because you
started a new job, you may be able to deduct your moving expenses if
your move is closely related to the start of work. To qualify for the
moving expense deduction, your new main job location must be at least
50 miles farther from your former home than your old main job location
was and you must work full-time for at least 39 weeks during the 12
months right after you move.

http://qs138.com/tax-law/tax-deductions-credits/are-moving-expenses-deductible.htm