AnnetteB6
Employee Tax Expert

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Moving expenses as a tax deduction are no longer deductible unless you are active duty military.  The moving expense deduction was suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act that was passed in 2017.  

 

But, as an independent contractor, the moving expenses may be deductible as a business expense instead.  Your question mentions a 'home base city'.  If that means that you did not permanently relocate for the 7 months for work but you maintained your residence in your home base city, then your new location would be considered a temporary work location (it was expected to and lasted less than one year).  This means you could deduct expenses related to relocating and living in the new location for the job.  

 

If you did not maintain your original residence in the home base city, but you instead returned there after the job and lived somewhere new, then the temporary work location consideration would not apply.  

 

For more details and information, see IRS Publication 463 Travel, Gift, and Car Expenses

 

 

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