On July $12022,$ Frank moved from California to Florida looking for work. He found a job in Florida. If all requirements are met, are Frank's moving expenses deductible on his California return?

No$.$ California conforms to the federal treatment of non$-$reimbursed moving expenses. Only qualified performing artists can deduct qualified moving expenses.

No$.$ California only allows active duty members of the Armed Forces who have a permanent change of station due to a military order to deduct qualified moving expenses.

No$.$ Qualified moving expenses are only deductible for job$-$related moves into California, not moves out of the state.

Yes. Qualified moving expenses are deductible for job$-$related moves into and out of California.