Are Moving Expenses Tax-Deductible?

As of 2026, almost no part of a move is deductible on a federal return. Congress suspended the moving expense deduction in 2018 and the OBBBA made it permanent in 2025.

Two groups can still claim it: active-duty military moving under permanent change of station orders and, starting in 2026, some intelligence community employees relocating under a change of assignment. Both get it without itemizing. Your state may be more generous than the federal government.

Who can still deduct moving expenses

At the federal level, you can deduct unreimbursed moving expenses only if you’re an active-duty member of the Armed Forces and you moved because of a military order for a permanent change of station. Starting with 2026, that treatment extends to employees and new appointees of the intelligence community who relocate because of a change in assignment. Everyone else (including people relocating for a new job) can't deduct a federal moving expense.

If you remember being able to deduct a move, you aren’t imagining it. Before 2018, any taxpayer could claim it, as long as the new job was far enough away and they stayed employed long enough after. The Tax Cuts and Jobs Act ended that for everyone but active-duty military, and the One Big Beautiful Bill Act removed the 2025 expiration date.

State laws are separate. A handful of states kept a version of the deduction after the federal one ended, so you might qualify on a state return even if you don’t on a federal return. Check with your state’s department of revenue.

Do you have to itemize?

No. The moving expense is an “above the line” deduction, which means it comes off your income whether you take the standard deduction or itemize. You calculate it on Form 3903 and carry it over to Schedule 1 (Form 1040).

Most deductions you’d weigh against a standard deduction, like mortgage interest, charitable giving, or state taxes, only pay off if the total clears it. This one doesn’t make you choose.

What moving expenses are deductible?

Qualifying for a moving expense deduction doesn’t mean you can write off every expense you take on during your move.

The IRS lists the expenses of travel, moving household goods and personal effects, and storing those effects as deductible, including:

• Packing, crating and transporting your household goods (a rental truck, a trailer, or professional movers)
• Storing and insuring those goods for up to 30 days between homes
• Travel to your new home, including lodging along the way and on the day you arrive
• Driving your own car — either what you actually spent on gas and oil or the standard mileage rate
• Parking fees and tolls
• Shipping your car and your household pets

If the government reimbursed you or paid the cost directly, you can't deduct it. The deduction is for what came out of your own pocket.

‍One year, two mileage rates. If you're deducting the drive to your new duty station, use 20.5 cents a mile through June 30 and 23.5 cents from July 1. The IRS raised the rate halfway through 2026, so you'll need to split your log at that date.

What you can’t deduct

Even on a qualifying move, the deduction covers moving you and your belongings. Costs the move caused but that didn't move anything don’t count, including

• Improvements you made to your old home to help it sell
• Fees for breaking a lease
• Costs of buying or selling a house
• Meals during the move
• Lodging that’s lavish or extravagant
• Side trips that weren’t necessary to get there
• Car tags and driver’s license fees
• Real estate taxes

How to file

Figure your deduction on Form 3903, and carry the total to Schedule 1 (Form 1040). The form includes a checkbox certifying that you meet the requirements, so confirm your move qualifies before you sign. The IRS has a free eligibility tool that walks you through it in a few questions.

You won’t send receipts with your return, but keep them for at least three years from the date of filing, which is the time the IRS gets to question your return.

‍You don't have to pay for tax help
• Military families. MilTax is free through Military OneSource, with no income limit, built around PCS moves, multi-state filing, and combat pay. It covers federal plus five state returns. Consultations at 800-342-9647.
• Everyone else. The IRS runs Free File for most filers, plus VITA for filers under certain income thresholds, people with disabilities, and limited-English speakers and TCE for anyone 60 or older. Call 800-906-9887 or call AARP Tax-Aide at 888-227-7669.

If your move crossed tax years, involved a foreign posting, or you're unsure whether an allowance was taxed, talk with a CPA or enrolled agent for guidance specific to your situation. Enrolled agents are licensed by the IRS and can cost less.

Bottom line

Unless you moved on military or intelligence community orders, the federal moving deduction isn't available to you. Check whether your state kept one, keep your receipts, and plan the move on after-tax dollars.

A move usually runs through a credit check you don't control, such as a rental application, a utility deposit, or sometimes a new loan. The Kikoff Credit Account reports on-time payments to Equifax, Experian, and TransUnion, which is the part of your file those checks are reading. Plans start at $5 a month, and there's no credit check to sign up.