{"identifier":"/us/usc/t26/s217","title":26,"num":"\u00a7\u202f217.","heading":"Moving expenses","text":"\u00a7\u202f217.\nMoving expenses\n(a)\nDeduction allowed\nThere shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.\n(b)\nDefinition of moving expenses\n(1)\nIn general\nFor purposes of this section, the term \u201cmoving expenses\u201d means only the reasonable expenses\u2014\n(A) of moving household goods and personal effects from the former residence to the new residence, and\n(B) of traveling (including lodging) from the former residence to the new place of residence.\nSuch term shall not include any expenses for meals.\n(2)\nIndividuals other than taxpayer\nIn the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer\u2019s household.\n(c)\nConditions for allowance\nNo deduction shall be allowed under this section unless\u2014\n(1) the taxpayer\u2019s new principal place of work\u2014\n(A) is at least 50 miles farther from his former residence than was his former principal place of work, or\n(B) if he had no former principal place of work, is at least 50 miles from his former residence, and\n(2) either\u2014\n(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or\n(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A).\nFor purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such two points.\n(d)\nRules for application of subsection (c)(2)\n(1) The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of\u2014\n(A) death or disability, or\n(B) involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employer after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition.\n(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2).\n(3) If\u2014\n(A) for any taxable year moving expenses have been deducted in accordance with the rule provided in paragraph (2), and\n(B) the condition of subsection (c)(2) cannot be satisfied at the close of a subsequent taxable year,\nthen an amount equal to the expenses which were so deducted shall be included in gross income for the first such subsequent taxable year.\n[(e)\nRepealed. Pub. L. 103\u201366, title XIII, \u00a7\u202f13213(a)(2)(A), Aug. 10, 1993, 107 Stat. 473]\n(f)\nSelf-employed individual\nFor purposes of this section, the term \u201cself-employed individual\u201d means an individual who performs personal services\u2014\n(1) as the owner of the entire interest in an unincorporated trade or business, or\n(2) as a partner in a partnership carrying on a trade or business.\n(g)\nRules for members of the Armed Forces of the United States\nIn the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station\u2014\n(1) the limitations under subsection (c) shall not apply;\n(2) any moving and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred) to such member, his spouse, or his dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the case may be; and\n(3) if moving and storage expenses are furnished in kind (or if reimbursement or an allowance for such expenses is provided) to such member\u2019s spouse and his dependents with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of his spouse and dependents\u2014\n(A) as if his spouse commenced work as an employee at a new principal place of work at such location; and\n(B) without regard to the limitations under subsection (c).\n(h)\nSpecial rules for foreign moves\n(1)\nAllowance of certain storage fees\nIn the case of a foreign move, for purposes of this section, the moving expenses described in subsection (b)(1)(A) include the reasonable expenses\u2014\n(A) of moving household goods and personal effects to and from storage, and\n(B) of storing such goods and effects for part or all of the period during which the new place of work continues to be the taxpayer\u2019s principal place of work.\n(2)\nForeign move\nFor purposes of this subsection, the term \u201cforeign move\u201d means the commencement of work by the taxpayer at a new principal place of work located outside the United States.\n(3)\nUnited States defined\nFor purposes of this subsection and subsection (i), the term \u201cUnited States\u201d includes the possessions of the United States.\n(i)\nAllowance of deductions in case of retirees or decedents who were working abroad\n(1)\nIn general\nIn the case of any qualified retiree moving expenses or qualified survivor moving expenses\u2014\n(A) this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and\n(B) the limitations of subsection (c)(2) shall not apply.\n(2)\nQualified retiree moving expenses\nFor purposes of paragraph (1), the term \u201cqualified retiree moving expenses\u201d means any moving expenses\u2014\n(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and\n(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.\n(3)\nQualified survivor moving expenses\nFor purposes of paragraph (1), the term \u201cqualified survivor moving expenses\u201d means moving expenses\u2014\n(A) which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and\n(B) which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent\u2019s death) was the residence of such decedent and the individual paying or incurring the expense.\n(j)\nRegulations\nThe Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.\n(k)\nSuspension of deduction for taxable years beginning after 2017\n(1)\nIn general\nExcept in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable year beginning after\nDecember 31, 2017\n(2)\nMembers of the intelligence community\nAn employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (\n50 U.S.C. 3003","url":"https://projectusc.org/usc/t26/s217.html","content":[{"t":"sec","id":"/us/usc/t26/s217","children":[{"t":"num","text":"\u00a7\u202f217."},{"t":"heading","text":"Moving expenses"},{"t":"subsec","id":"/us/usc/t26/s217/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Deduction allowed"},{"t":"content","children":[{"t":"p","text":"There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Definition of moving expenses"},{"t":"para","id":"/us/usc/t26/s217/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"For purposes of this section, the term \u201cmoving expenses\u201d means only the reasonable expenses\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/b/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" of moving household goods and personal effects from the former residence to the new residence, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/b/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" of traveling (including lodging) from the former residence to the new place of residence.","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"Such term shall not include any expenses for meals.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Individuals other than taxpayer"},{"t":"content","children":[{"t":"p","text":"In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer\u2019s household.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Conditions for allowance"},{"t":"chapeau","text":"No deduction shall be allowed under this section unless\u2014"},{"t":"para","id":"/us/usc/t26/s217/c/1","children":[{"t":"num","text":"(1)"},{"t":"chapeau","text":" the taxpayer\u2019s new principal place of work\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/c/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" is at least 50 miles farther from his former residence than was his former principal place of work, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/c/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" if he had no former principal place of work, is at least 50 miles from his former residence, and","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/c/2","children":[{"t":"num","text":"(2)"},{"t":"chapeau","text":" either\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/c/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/c/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A).","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"For purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such two points.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Rules for application of subsection (c)(2)"},{"t":"para","id":"/us/usc/t26/s217/d/1","children":[{"t":"num","text":"(1)"},{"t":"chapeau","text":" The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/d/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" death or disability, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/d/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employer after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/d/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2).","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/d/3","children":[{"t":"num","text":"(3)"},{"t":"chapeau","text":" If\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/d/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" for any taxable year moving expenses have been deducted in accordance with the rule provided in paragraph (2), and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/d/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the condition of subsection (c)(2) cannot be satisfied at the close of a subsequent taxable year,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"then an amount equal to the expenses which were so deducted shall be included in gross income for the first such subsequent taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/e","children":[{"t":"num","text":"[(e)"},{"t":"heading","text":"Repealed. Pub. L. 103\u201366, title XIII, \u00a7\u202f13213(a)(2)(A), Aug. 10, 1993, 107 Stat. 473]"},{"t":"content","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/f","children":[{"t":"num","text":"(f)"},{"t":"heading","text":"Self-employed individual"},{"t":"chapeau","text":"For purposes of this section, the term \u201cself-employed individual\u201d means an individual who performs personal services\u2014"},{"t":"para","id":"/us/usc/t26/s217/f/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" as the owner of the entire interest in an unincorporated trade or business, or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/f/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" as a partner in a partnership carrying on a trade or business.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/g","children":[{"t":"num","text":"(g)"},{"t":"heading","text":"Rules for members of the Armed Forces of the United States"},{"t":"chapeau","text":"In the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station\u2014"},{"t":"para","id":"/us/usc/t26/s217/g/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the limitations under subsection (c) shall not apply;","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/g/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" any moving and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred) to such member, his spouse, or his dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the case may be; and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/g/3","children":[{"t":"num","text":"(3)"},{"t":"chapeau","text":" if moving and storage expenses are furnished in kind (or if reimbursement or an allowance for such expenses is provided) to such member\u2019s spouse and his dependents with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of his spouse and dependents\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/g/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" as if his spouse commenced work as an employee at a new principal place of work at such location; and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/g/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" without regard to the limitations under subsection (c).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/h","children":[{"t":"num","text":"(h)"},{"t":"heading","text":"Special rules for foreign moves"},{"t":"para","id":"/us/usc/t26/s217/h/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Allowance of certain storage fees"},{"t":"chapeau","text":"In the case of a foreign move, for purposes of this section, the moving expenses described in subsection (b)(1)(A) include the reasonable expenses\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/h/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" of moving household goods and personal effects to and from storage, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/h/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" of storing such goods and effects for part or all of the period during which the new place of work continues to be the taxpayer\u2019s principal place of work.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/h/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Foreign move"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection, the term \u201cforeign move\u201d means the commencement of work by the taxpayer at a new principal place of work located outside the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/h/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"United States defined"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection and subsection (i), the term \u201cUnited States\u201d includes the possessions of the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Allowance of deductions in case of retirees or decedents who were working abroad"},{"t":"para","id":"/us/usc/t26/s217/i/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"In the case of any qualified retiree moving expenses or qualified survivor moving expenses\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/i/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/i/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the limitations of subsection (c)(2) shall not apply.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/i/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Qualified retiree moving expenses"},{"t":"chapeau","text":"For purposes of paragraph (1), the term \u201cqualified retiree moving expenses\u201d means any moving expenses\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/i/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" which are incurred by an individual whose former principal place of work and former residence were outside the United States, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/i/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/i/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Qualified survivor moving expenses"},{"t":"chapeau","text":"For purposes of paragraph (1), the term \u201cqualified survivor moving expenses\u201d means moving expenses\u2014"},{"t":"subpara","id":"/us/usc/t26/s217/i/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s217/i/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent\u2019s death) was the residence of such decedent and the individual paying or incurring the expense.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/j","children":[{"t":"num","text":"(j)"},{"t":"heading","text":"Regulations"},{"t":"content","children":[{"t":"p","text":"The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s217/k","children":[{"t":"num","text":"(k)"},{"t":"heading","text":"Suspension of deduction for taxable years beginning after 2017"},{"t":"para","id":"/us/usc/t26/s217/k/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable year beginning after ","children":[{"t":"text","text":"December 31, 2017","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s217/k/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Members of the intelligence community"},{"t":"content","children":[{"t":"p","text":"An employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (","children":[{"t":"ref","text":"50 U.S.C. 3003","href":"/us/usc/t50/s3003","tail":")) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment which requires relocation shall be treated for purposes of this section in the same manner as an individual to whom subsection (g) applies."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}