Moving expenses
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
