Certain individuals may be able to exclude from income the value of services and reimbursements received from an employer for moving expenses. If they are not reimbursed, they may be able to deduct expenses incurred when they moved.
Limitation
For tax years through 2025, the moving expense deduction and the exclusion from gross income and wages for qualified moving expense reimbursements have been suspended and are not available for most taxpayers.
Exception: Active duty service members of the Armed Forces (and their spouses and dependents) moving under military orders and incident to a permanent change of station can continue to claim the moving expense deduction and receive excludable moving expense reimbursements.
The exclusion applies only to reimbursement of moving expenses that the servicemember could deduct if he or she had paid or incurred them without reimbursement.
Continue reading: Moving Expenses 2021