I have found that using "copy" and "Paste" is easier than backup and restore.

I copy the data directory to a thumb drive, move it to the new computer, set up the data directory I want and paste the files there.

In the tax program on the new computer make sure your directories are set to your new data directory, I use proseries, and in that I had to "rebuild homebase" or something like that within the software menu's, not sure for exact directions for lacerte.