As an independent contractor, I moved to a new city for 7 months for work, then back. Is that 2 moves for tax purposes...or none?

[karl-geog]

Three of my monthly checks went to the new address, the rest to my home base city.

[AnnetteB6]

Moving expenses as a tax deduction are no longer deductible unless you are active duty military.  The moving expense deduction was suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act that was passed in 2017.  

But, as an independent contractor, the moving expenses may be deductible as a business expense instead.  Your question mentions a 'home base city'.  If that means that you did not permanently relocate for the 7 months for work but you maintained your residence in your home base city, then your new location would be considered a temporary work location (it was expected to and lasted less than one year).  This means you could deduct expenses related to relocating and living in the new location for the job.  

If you did not maintain your original residence in the home base city, but you instead returned there after the job and lived somewhere new, then the temporary work location consideration would not apply.  

For more details and information, see IRS Publication 463 Travel, Gift, and Car Expenses

[karl-geog]

Thank you, this is helpful. I need clarification on a related question: I moved to the other city for work, for 7 months, giving up my "home base" residence. I returned to a new residence. I drove both ways, and thus had those moving expenses - gas, food, lodging. It seems they should be deductible as business expense, because that's what they were - but under what tax heading?

many thanks

[Cynthiad66]

Most Americans who move in this year won't be able to take a federal tax deduction for moving expenses, thanks to the Tax Cuts and Jobs Act of 2017. Tax reform suspended the deduction for most people until the 2026 tax year.

Moving expenses are no longer tax deductible on federal returns for most Americans. Active members of the US armed forces with expenses related to a permanent change of station can use the deduction. Some states still allow moving expense deductions on state tax returns.

Guide to IRS Form 3903 Moving Expenses