In federal level, federal tax regulations that became effective January 1, 2018 after the passage of the Tax Cut and Jobs Act (TCJA). moving expense are not deductible in 1040 anymore.
Moving from Ohio to Mass in mid 2021
- I can claim the moving expense deduction (if not reimbursed) in Mass state tax return
Moving from Mass to CA in late 2022
- I can claim the moving expense deduction (if not reimbursed) in CA state tax return
1. On January 25, 2023 Massachusetts published notice that the moving expense deduction allowed for by state tax statute for tax years 2021 and prior, would not be allowed for tax years 2022 and beyond.
2. Qualified moving expense reimbursements will remain nontaxable for California state tax, and taxable for federal tax, for tax years 2018-2025, or until state or federal law changes.
Please let me know if my above understanding is correct.
And is it general true that if moving from State A to State B for new job. One can only claim moving expense deduction on the destination State B tax return, but not State A.
