Deductible Expenses and Other Limitations
Direct expenses to move family and household goods have no dollar limit, but the move must be made by a direct route using the shortest usual time between the locations involved. Only moving expenses which are reasonable under the circumstances are deductible. Expenses of moving household goods from a place other than a taxpayer’s former home are deductible up to the amount it would have cost to move them from the former home. “Family” includes the people who live with the taxpayer at both the old and the new residence, EXCEPT tenants or employees (unless they are the taxpayer’s dependents). Expenses allowed are:
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Shipping
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Truck rental
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Insurance and in-transit storage
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Utility connection/disconnection charges.
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Moving Van
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Travel (transportation and lodging, not meals)
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Moving pets
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Packing
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Passports
Car Expenses
To deduct car expenses, use either the standard mileage rate for moving plus parking and tolls OR actual expenses for gas, oil, repairs, parking, tolls (no depreciation, casualties, or capital expenditures).
In-Transit Storage Expenses
In-transit storage and insurance expenses are deductible if incurred within any consecutive 30-day period after removal of the goods and personal effects from the old residence and before delivery to the new residence. Storage costs other than for in-transit storage aren't deductible unless a foreign move is involved. For a foreign move, the cost of storing household goods and personal effects is allowed for all or part of the time while the new job location remains the taxpayer’s main job location.
Non-Deductible Expenses
Pre-move house hunting costs, temporary living expenses at the new location, loss on sale of a home, and expenses of sale or purchase or lease of a residence are not deductible. Other non-deductible expenses include the cost of a driver’s license and car registration at the new location, security deposits, and losses of disposing of club memberships. (2018 Pub 521, pg 4)