If you use your car when making a work-related move in 2014, you can deduct your costs at the rate of 23.5¢ per mile (down from 24¢ per mile in 2013). The deduction is claimed as an adjustment to gross income (“above-the-line”), so you don’t have to itemize to claim it. However, to be eligible for the deduction, the distance between the new work location and your former home must be at least 50 miles more than the distance between your old work location and your former home. Also, you must work at the new location for at least 39 weeks for an employer or 78 weeks if self-employed (there are some exceptions)