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Deductible and Non-Deductible Moving Expenses

The following material is taken from IRS Publication 521 - Moving Expenses. Please consult your tax advisor for further information. IRS Moving Expense Publication Website: http://www.irs.gov/pub/irs-pdf/p521.pdf
PRE-MOVE HOUSE HUNTING Not A Deductible Moving Expense
TRAVEL FOR EMPLOYEE AND MEMBERS OF HOUSEHOLD TO PURDUE
Expense Maximums

Tax Implications

LODGING ACTUAL MOVE TO NEW HOME

The shortest, most direct route available by conventional transportation.

This does not include stopovers for vacations, sightseeing, or visits with relatives

Deductible Moving Expense.
AIRFARE Deductible Moving Expense.
MEALS Not A Deductible Moving Expense
MILEAGE (IRS Guidelines) The cost of mileage should be by the shortest, most direct route available by conventional transportation. This does not include stopovers for vacations, sightseeing, or visits with relatives
  1. Actual expenses, such as gas and oil for car with accurate records and receipts or,
  2. Mileage Rate (Current and Past Year)

Deductible Moving Expense.
TOLLS Deductible Moving Expense.
PARKING Deductible Moving Expense.
GENERAL REPAIRS, MAINTENANCE OF VEHICLE Not A Deductible Moving Expense
VEHICLE INSURANCE OR DEPRECIATION Not A Deductible Moving Expense

MOVING HOUSEHOLD GOODS AND PERSONAL EFFECTS

Must meet the distance and time test. (IRS Publication 521)
  1. The move must be at least 50 miles farther from former home than old job location was from former home.
  2. Must work full-time at least 39 weeks during first 12 months after arrival at new job location.

PACKING Deductible Moving Expense.
CRATING Deductible Moving Expense.
TRANSPORTING Deductible Moving Expense.
IN-TRANSIT STORAGE & INSURANCE (ANY PERIOD OF 30 CONSECUTIVE DAYS AFTER THE DAY BELONGINGS ARE MOVED FROM YOUR FORMER HOME AND BEFORE DELIVERED TO NEW HOME) Deductible Moving Expense.
STORAGE (EXCEPT IN-TRANSIT AS DEFINED ABOVE) Not A Deductible Moving Expense
TEMPORARY LIVING EXPENSES (Other than transportation and lodging from former home to new home.) Not A Deductible Moving Expense
SHIPPING OF CAR Deductible Moving Expense.
SHIPPING OF PETS Deductible Moving Expense.
ANY PART OF PURCHASE PRICE ON NEW HOME Not A Deductible Moving Expense
ANY PART OF SELLING PRICE OF FORMER HOME (INCLUDING IMPROVEMENTS) Not A Deductible Moving Expense
LOSS ON SALE OF FORMER HOME Not A Deductible Moving Expense
BREAKING LEASE TO MOVE TO NEW HOME Not A Deductible Moving Expense
REAL ESTATE TAXES Not A Deductible Moving Expense
MORTGAGE PENALTIES Not A Deductible Moving Expense
REFITTING CARPETS OR DRAPERIES Not A Deductible Moving Expense
CAR TAGS Not A Deductible Moving Expense
DRIVER'S LICENSE CHANGE Not A Deductible Moving Expense
LOSSES FROM DISPOSING OF MEMBERSHIPS IN CLUBS Not A Deductible Moving Expense
LOST SECURITY DEPOSITS Not A Deductible Moving Expense