New 3/2/19

Unreimbursed employee travel and moving expenses no longer deductible

The Tax Cuts and Jobs Act also suspends all miscellaneous itemized deductions that are subject to the 2% of adjusted gross income (AGI) floor. This change affects unreimbursed employee expenses such as uniforms, union dues, automobile expenses, and the deduction for business-related meals, entertainment, and travel.

Taxpayers also cannot claim a deduction for moving expenses, except members of the Armed Forces on active duty moving under orders to a permanent change of station. For more details see Notice-2019-02. 03/2/19

Frequently Asked Questions for Moving Expenses

Moving Expenses for Members of the Armed Forces

If you’re a member of the Armed Forces on active duty, you may be eligible to deduct moving expenses if your move was due to a military order and permanent change of station. You may be able to deduct your unreimbursed moving expenses for you, your spouse and dependents.

Permanent change of station – This includes a move from your home to your first post of active duty, a move from one permanent post of duty to another, and a move from your last post of duty to your home or to a nearer point in the United States. The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulations.

Reporting Moving Expenses

Figure moving expenses on Form 3903.pdfMoving Expenses and deduct as an adjustment to income on Form 1040.pdfU.S. Individual Income Tax Return (attach Form 1040, Schedule 1.pdfAdditional Income and Adjustments to Income). You can’t deduct any moving expenses covered by reimbursements from the government (or paid for directly by the government) that are excluded from your income.

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