Moving
expenses are a very limited deduction and don't include home sale costs. They are limited to -
- the cost
of transportation of your household goods and family effects,
- travel
costs (including lodging but not meals) of you, your spouse and your
dependents while enroute
- the cost
of storing and insuring household goods and personal effects within any
period of 30 consecutive days after the day your things are moved from your
former home and before they are delivered to your new home. (Different
storage rules apply to a foreign move.)
You
cannot deduct the following items as moving expenses.
- Any part
of the purchase price of your new home.
- Car tags.
- Driver's
license.
- Expenses
of buying or selling a home (including closing costs, mortgage fees, and
points).
- Expenses
of entering into or breaking a lease.
- Home
improvements to help sell your home.
- Loss on
the sale of your home.
- Losses
from disposing of memberships in clubs.
- Mortgage
penalties.
- Pre-move
house hunting expenses.
- Real
estate taxes.
- Refitting
of carpet and draperies.
- Return
trips to your former residence.
- Security
deposits (including any given up due to the move).
- Storage
charges except those incurred in transit and for foreign moves. "In
transit" includes any 30 day period including the day of the move.
- Temporary
lodging at the new residence location
See
IRS Publication 521 on moving expenses here:
http://www.irs.gov/publications/p521/ar02.html#en_US_publink100043359
