You cannot deduct the following items as moving expenses.
- Any part of the purchase price of your new home.
- Car tags.
- Driver's license.
- Expenses of buying or selling a home.
- Expenses of getting or breaking a lease.
- Home improvements to help sell your home.
- Loss on the sale of your home.
- Losses from disposing of memberships in clubs.
- Meal expenses.
- Mortgage penalties.
- Pre-move househunting expenses.
- Real estate taxes.
- Refitting of carpets and draperies.
- Security deposits (including any given up due to the
move).
- Storage charges except those incurred in-transit and for
foreign moves.
- Temporary living expenses.
No double deduction.
You cannot take a moving expense deduction and a business expense
deduction for the same expenses. You must decide if your expenses are
deductible as moving expenses or as business expenses. For example,
expenses you have for travel, meals, and lodging while temporarily
working at a place away from your regular place of work may be
deductible as business expenses if you are considered away from home
on business. Generally, your work at a single location is considered
temporary if it is realistically expected to last (and does in fact
last) for one year or less.
See Publication 463,
Travel, Entertainment, Gift, and Car
Expenses, for information on deducting your expenses.
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