To clarify, I purchased the trailer within 30 days of my move - does this mean I can deduct the total cost of this trailer? The trailer was something like $8000. "Within any period of 30 consecutive days after these goods and effects are moved from your former home and before they are delivered to your new home" applies to the move from my former home to the storage location. It's rather confusing in my case because I used the trailer to move items from Norfolk, VA to Northern, VA where my parents own property. I did buy and use the trailer in support of my overseas move - this trailer is still being used to store things I could not bring to Germany.

To clarify, I purchased the trailer within 30 days of my move - does this mean I can deduct the total cost of this trailer? The trailer was something like $8000. "Within any period of 30 consecutive days after these goods and effects are moved from your former home and before they are delivered to your new home" applies to the move from my former home to the storage location. It's rather confusing in my case because I used the trailer to move items from Norfolk, VA to Northern, VA where my parents own property. I did buy and use the trailer in support of my overseas move - this trailer is still being used to store things I could not bring to Germany.

I think in your case you're only going to be able to deduct the cost of storage.  Because you can technically use the trailer again (in the future), I wouldn't deduct the $8k cost.