Moving expenses from NY to VA

[Dakenned1]

I moved from NY to VA for job in July 2024. Can I deduct the moving expenses from both my NY and VA returns? If not, which state can I?

[SabrinaD2]

You cannot deduct moving expenses on your federal tax return unless you are an active-duty military member. However:

New York

You can deduct moving expenses on your New York state tax return. New York allows deductions for moving expenses that meet specific criteria, such as moving for a new job or business. For detailed information, refer to:

• New York State Tax Deduction for Moving Expenses
• NY is non-conforming with respect to the suspension of the moving expense deduction by the Tax Cuts and Jobs Act (TCJA), so moving expenses are deductible on a NYS tax return.

Virginia

Virginia also allows deductions for moving expenses. You can claim moving expenses on your Virginia state tax return if they meet the state's criteria. VA conforms to the TCJA as regards to moving expenses, so moving expenses are only deductible in VA if you are a member of the armed forces and qualify for the federal deduction

• Virginia Tax Rulings on Moving Expenses

[3/22/2025|04:47 pm, PST] @Dakenned1

[Dakenned1]

Thank you for your response. So, are you saying I can claim the expenses on both returns? That's what I truly need to know...both, or just the one I moved out of (NY), or just the one I moved into (VA)? It says nothing about that in the links you sent, which I had already read prior to my question. It's confusing and unfortunately, they don't supply enough information. I don't want to get this wrong and end up paying a penalty.

[Opus 17]

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@Dakenned1 wrote:

Thank you for your response. So, are you saying I can claim the expenses on both returns? That's what I truly need to know...both, or just the one I moved out of (NY), or just the one I moved into (VA)? It says nothing about that in the links you sent, which I had already read prior to my question. It's confusing and unfortunately, they don't supply enough information. I don't want to get this wrong and end up paying a penalty.

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Neither state specifies or limits the deduction to only if you move in or out of the state.  However, don't list the expenses twice.  Generally, you will assign the expense to the state where your permanent address was located as of the date you paid the expense.  

These are miscellaneous itemized deductions under the 2% rule.  You still enter them in the federal deduction section even though no federal deduction is allowed.  Once entered, they will flow to the state return(s).  I believe that when you start working on your state returns you have the ability to allocate your various expenses to the state where they belong.  Generally speaking, you will allocate your expense to the state where your permanent address was located as of the date you paid the expense.   Whether you actually get a tax benefit depends on your overall facts and circumstances.  

[Dakenned1]

Thank you for the additional information!

1. Are you saying that I have to itemized deductions instead of using the standard deduction?

2. Are you saying that I fill in the moving expenses on the federal return for state purpose, should I then file the state returns before the federal so that I can remove the moving expenses from the federal return before filing that?                 

If the moving expenses are not allowed on the federal return, I'm assuming I can't file it with them in there.

3. So, cost of moving materials like boxes, and moving truck down payment would go to the state I was living in before the actual moving date. Then moving truck balance that was paid at destination and one hotel night at destination would go to the destination state... is that correct?

[Opus 17]

@Dakenned1 

I've made some mistakes, sorry.

Firstly, Virginia says that if you are moving into Virginia, attribute all your expenses to your Virginia income, even if they were paid while you were living some place else.

Second, I can't tell if VA allows moving expenses any more.  The 2017 TCJA removed miscellaneous itemized expenses, and eliminated moving expenses except for members of the armed forces.  Virginia is "non-conforming" with respect to the miscellaneous itemized expense deduction, it still follows the pre-TCJA rules.  However, the VA instructions say to put your moving expense adjustment from the federal return onto the state adjustment form.  That sounds like moving expenses would only be allowed in VA if you are in the armed services.  I can't find a clear statement as to whether VA is conforming or non-conforming to the TCJA with respect to moving expenses.

Lastly, I have tried to review the NYS instructions for moving expenses, and there is a note that for armed forces, if you are moving into NY you can deduct expenses, but not if you are stationed outside of NY.   I can't find a similar statement for other movers, even though NY explicitly states that it follows the pre-TCJA rules.  

All I can suggest is to add them, and see what happens.

1. I was wrong about that.

2. Enter your moving expenses in the federal section, that's the only place to enter them.  Turbotax is already programmed to ignore them on the federal return and use them (if possible) on the state return.

3. Assign all your expenses to VA, since that is the state you are moving into.