Are Moving Expenses Tax Deductible?

✗ Not deductible (2018-2025)
Moving expenses used to be deductible if you moved for a new job. The Tax Cuts and Jobs Act eliminated this deduction for 2018 through 2025. The only people who can still deduct moving expenses are active-duty members of the Armed Forces who move due to a military order related to a permanent change of station.

The old rules (pre-2018)

Before 2018, you could deduct moving expenses if your new workplace was at least 50 miles farther from your old home than your old workplace. Many people used this when relocating for a new job. Those days are gone, at least for now.

Military exception

Active-duty military can still deduct:

Report on Form 3903 and deduct on Form 1040, Schedule 1.

Will it come back?

The Tax Cuts and Jobs Act provisions expire after 2025. Unless Congress extends them, the moving expense deduction could return for 2026 and beyond. Check back for updates.

IRS Reference
See IRC Section 217(k) for the suspension. Military: IRS Publication 521 (Moving Expenses) and Form 3903.

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