Moving Expenses - Travel and Lodging

Deduction and Exclusion for moving expenses suspended for 2018

 The deduction for moving expenses is suspended. During the suspension, no deduction is allowed for use of an automobile as part of a move. This suspension does not apply to members of the U.S. Armed Forces on active duty who move pursuant to a military order related to a permanent change of station. Also, employers will include moving expense reimbursements as taxable income in the employees’ wages because the new law suspends the former exclusion from income for qualified moving expense reimbursements from an employer. This suspension does not apply to members of the U.S. Armed Forces on active duty who move pursuant to a military order related to a permanent change of station as long as the expenses would qualify as a deduction if the government didn’t reimburse the expense.

Prior years:

Travel expenses

For complete information, please refer to Publication 521 at the IRS website.  You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home.   

You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved.

You can deduct expenses for only one trip to your new home for yourself and members of your household. However, all of you do not have to travel together or at the same time. If you use your own car, see Travel by car, below.

Travel by car 

If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either:

1. Your actual expenses, such as gas and oil for your car, if you keep an accurate record of each expense, or
2. The standard mileage rate of 17 cents a mile for 2017 (19 cents a mile for 2016).

You can add parking fees and tolls to the amount claimed under either method.

You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car.

For more information on Moving Expesnses, see Form 3903.