Guide to Home-Moving Tax Deductions in the U.S.: What You Can & Can’t Deduct

If it’s been a few years since your last home move, then you may believe that your home moving expenses are tax-deductible.

Once, that may have been true, but since the Tax Cuts and Jobs Act of 2017 (TCJA), most taxpayers can no longer deduct moving expenses, with one major exception: active-duty members of the U.S. Armed Forces moving due to a military order.

Who Is Eligible for Moving Expense Deductions?

Are Moving Expenses Tax-Deductible?

You CAN Deduct Moving Expenses If:

• You are an active-duty member of the U.S. Armed Forces
• Your move is due to a military order or permanent change of station (PCS)

You CANNOT Deduct Moving Expenses If:

• You’re a civilian (even if you moved for a new job)
• You’re self-employed and relocated your business
• You moved for personal reasons (e.g., to be closer to family, lower cost of living)

Note: The deduction was suspended for most taxpayers from 2018

You may also like to read: FMCSA Transportation of Household Goods Regulations. If it has been a while since your last move, then you may like to read this guide, which details all the recent changes that will make your home move safer and offer some protection against moving scams.

What Moving Expenses Are Tax-Deductible?

If you’re eligible (i.e., military on PCS orders), the IRS allows you to deduct reasonable and necessary expenses for your move. Here’s what qualifies:

Deductible Moving Expenses

• Transportation of household goods
• Costs to pack, crate, and ship belongings
• Storage fees (up to 30 days after the move)
• Insurance for your household goods in transit
• Travel expenses for you and your household
• Mileage (standard IRS mileage rate for moving)
• Airfare or train fare
• Hotel lodging (but not meals)
• Toll and parking fees
• Utility connection/disconnection fees (sometimes eligible depending on orders and location)

Non-Deductible Moving Expenses

Whether you’re eligible or not, the IRS does not allow deductions for:

• Meals during the move
• Temporary lodging before or after the move (outside the travel period)
• Costs of selling or buying a home (closing costs, agent commissions)
• Home improvements or repairs related to the move
• Loss on sale of old home
• Security deposits (lost or reimbursed)
• Storage beyond 30 days

You may also like to read: Home Moving Insurance. Being underinsured is one of the most common home-moving mistakes. In this guide, we explain all you need to know about insuring your home move.

How to Claim the Moving Expense Deduction

Step-by-Step Instructions for Military Members

• Get Your Orders:
• Ensure your PCS documentation clearly shows your move is authorized.
• Keep Detailed Records:
• Save all receipts for transportation, lodging, storage, and mileage logs.
• Download and Complete IRS Form 3903
• Title: “Moving Expenses”
• Attach it to your Form 1040
• Report your qualified expenses and subtract any reimbursements received
• Use the IRS Mileage Rate for Moving (check the latest IRS Publication 521)

Tips for Maximizing Your Moving Tax Deduction

• If your employer reimbursed you for any expenses, you cannot also deduct them.
• Use a tax pro: Especially if you have complex military orders or overseas moves
• Check state rules: Some states (like California) may allow deductions for moving expenses even if the federal government doesn’t.

You may also like to read: Understanding the Bill of Lading. It is imperative that you keep all the receipts for your home move. In this guide, we explain all you need to know about the bill of lading, one of the most important home moving documents.

Deductible vs. Non-Deductible Moving Costs

Expense	Deductible	Notes
Packing & shipping goods only	✅	Household goods only
One-night hotel	✅	For travel only
Meals	❌	Never deductible
Realtor commissions’	❌	Not related to moving itself
Storage for 25 days	✅	Limit is 30 days
New furniture	❌	Considered a personal expense
Mileage (military)	✅	Use IRS rate for military moves

 Frequently Asked Questions

Is moving for a job tax-deductible?

No, not since 2018 unless you’re an active-duty military member on PCS orders.

Do military spouses qualify, too?

Yes, if they’re part of the household and relocating as part of the PCS move.

Can I deduct moving expenses if my employer reimburses me?

Only the amount not reimbursed is deductible.

What’s the IRS mileage rate for moving?

Check the latest IRS Publication 521 or IRS Notice 2025-01 for updated rates.

You may also like to read: Home Moving Checklist. Staying organized is essential when moving home. Here we have created a week-by-week home moving checklist so that nothing is missed or forgotten during your move.

Useful Resources

• IRS Form 3903 – Moving Expenses  
• IRS Publication 521 – Moving Expenses  
• DoD Military PCS Entitlements 
• IRS Moving Expense FAQs  

Quick Checklist

Action	Description
Eligible?	Only military PCS moves
Track expenses	Keep itemized receipts
File Form 3903	Submit with your 1040
Avoid disqualified expenses	Meals, real estate costs, new items

To stay up-to-date with the latest tax regulations, be sure to visit the IRS website or consult a qualified tax accountant. 

For more tips and guides on how to make every aspect of your home move cheaper, easier, and safer, be sure to visit our home moving blog.