TAXES > Individuals > Adjustments > Moving Expenses (Form 3903)

Moving expenses are deductible only for a move of at least fifty miles because of a change of employment location. Relocations paid for by the employer are obviously not deductible unless there are particular items paid for directly by the taxpayer and not reimbursed. The only moving costs allowable are the cost of moving one’s property (the mover, moving supplies, storage) and the cost of personal relocation (airfare, mileage, lodging, etc.). Nothing else is deducible (broker’s commissions, cost to break a lease, etc., those went bye-bye with Reagan). Allowable moving expenses must be for a change of employment venue; moving expenses for leaving one job to attend university are NOT deductible.

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