Currently moving expenses for an individual cannot be deducted. This deduction was suspended with the 2017 Tax Cuts and Jobs Act. If you are self-employed and file a Schedule C you can still deduct moving expenses related to business assets.
In summary, unless you are self-employed and file a Schedule C and the moving expenses are business related, then you cannot currently deduct moving expenses.
I hope this clarifies the current rules on moving expenses.
