Declining a job after you accepted the offer?

Hello. Would it negatively impact my record and my career if I decline a job after I already accepted the offer?

I already worked for this company and they’re just rehiring me. I did already went to a Physical and they ran a background check which means they already spent money on me so I don’t know what to do. The reason I don’t want to take the jib anymore is DISTANCE from home! If I accepted the job offer already does it mean I’m hired already? Cuz they want me to show up for new hire paperwork on Monday!

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