For most taxpayers, moving expenses are not deductible on a federal tax return.
The moving expense deduction was suspended by the Tax Cuts and Jobs Act (TCJA), and the deduction remains unavailable to most individuals for the 2026 tax year. Today, only certain taxpayers can claim moving expenses.
Who Still Qualifies?
You may be able to deduct qualified moving expenses if you are:
- An active-duty member of the U.S. Armed Forces who moves because of a military order and a permanent change of station (PCS).
- A qualified member of the intelligence community who relocates because of an eligible change in assignment.
What Is a Permanent Change of Station?
For active-duty military members, a permanent change of station generally includes:
- Moving from your home to your first active-duty assignment.
- Moving from one permanent duty station to another.
- Moving from your last duty station to your home or a closer location in the United States, usually within the required time limits.
What If I'm Not Military or Intelligence Personnel?
If you don't qualify under one of the exceptions above, you generally can't deduct moving expenses, even if you moved for a new job, a transfer, or another work-related reason.