Moving expense deductions are subject to special rules. If you're eligible to claim moving expenses, certain costs are never deductible, even if they were related to your move.
The IRS does not allow the following expenses to be claimed as moving expenses:
- Any part of the purchase price of a new home
- Vehicle registration fees or car tags
- Driver's license fees
- Expenses for buying or selling a home
- Costs to enter into or break a lease
- Home improvements made to help sell your old home
- Losses from the sale of your home
- Losses related to ending club memberships
- Mortgage prepayment penalties
- House-hunting or pre-move visits
- Real estate taxes
- Refitting or altering carpets and draperies
- Return trips to your former residence
- Security deposits
- Storage costs, except for certain qualified storage expenses allowed during transit or for eligible foreign moves
No Double Tax Benefit
You can't claim the same expense twice.
If an expense qualifies as both a moving expense and a business expense, you must choose one deduction or the other. The IRS does not allow a double deduction for the same cost.
Important for 2026 Filers
The moving expense deduction was suspended for most taxpayers for tax years 2018 through 2025, with an exception for certain active-duty members of the Armed Forces who moved due to a military order and permanent change of station.
Because tax law rules changed after 2025, eligibility for moving expense deductions on a 2026 return may differ from prior years. Always check the latest IRS guidance to determine whether you qualify.
Military Members
Active-duty military members who move because of a permanent change of station may still qualify for a moving expense deduction if they meet IRS requirements. Eligible taxpayers generally use Form 3903, Moving Expenses, to calculate and report the deduction.