The tax deduction for moving expenses has undergone significant changes in recent years. As of 2025, taxpayers must understand what can and cannot be deducted to ensure compliance and maximize potential savings.
Current Status of Moving Expense Deductions
Under the Tax Cuts and Jobs Act of 2017, the deduction for moving expenses has been suspended for most taxpayers from 2018 through 2025. However, there are exceptions for active duty members of the Armed Forces. If you are a member of the military and your move was due to a permanent change of station, you may still qualify to deduct certain moving expenses.
Criteria for Deducting Moving Expenses (For Eligible Military Members)
- Qualification Without Distance or Time Tests: Unlike the previous rules, eligible military members do not need to satisfy the distance or time tests that were previously required for the general public.
- Deductible Moving Expenses: Reasonable moving expenses for military members can include:
- The cost of packing and transporting household goods and personal effects.
- Expenses for storage and insurance of these items during the move.
- Costs associated with connecting and disconnecting utilities.
- Non-Deductible Expenses:
- Meals during the move remain non-deductible.
- Pre-move house hunting, real estate transactions, or lease management costs are not deductible.
How to Claim Moving Expense Deductions
If you are eligible, you can claim your moving expense deductions by filling out Form 3903 and attaching it to your Form 1040 tax return. Ensure you keep all receipts and documentation related to your move, as these will be necessary should you need to provide proof of your expenses.
Support for Military Moves
At Element Moving and Storage, we proudly support our military forces and are committed to assisting military families with their relocation needs. We offer specialized services that cater to the complexities of military relocations, aiming to reduce the financial burden and logistical stress associated with such moves.
Book Your Free Moving Consultation
For all military members planning a move, or if you have questions about moving services and available deductions, please contact us to schedule a free consultation. We are here to help you transition smoothly to your new station with expert moving support tailored to your needs.