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Business & farm
Yes, you are able to deduct any ordinary and necessary business expenses you incur related to your business (including relocation fees and expenses).
Where you report this relocation will depend on the type of expenses you are reporting. Business travel and lodging would be reported under business travel. LLC licensing fees would be reported under taxes and license. Any other fees related to this move that do not fit into a specific category can be listed under miscellaneous business expenses.
Please refer to this IRS link for more information about Business Expenses
‎June 1, 2019
12:38 AM