Re: moving expense

Traditionally, up to 30 days of temporary lodging were acceptable - as household items are often trucked across the country plus loading and unloading times while people fly, and if renting, sometimes one has to wait until the next first-of-the-month. I'd want something more than a publication if this has in fact been changed in the law. I don't see the 8 days as a problem, but I haven't seen anyone with moving expenses for a few years.

Perhaps you are thinking of the 30 days of *storage* costs that can be deducted? I don't think the moving expense deduction law has changed in decades, has it?

" For purposes of this section, the term "moving expenses" means only the reasonable expenses - (A) of moving household goods and personal effects from the former residence to the new residence, and (B) of traveling (including lodging) from the former residence to the new place of residence.

Such term shall not include any expenses for meals."

So lodging deduction depends on being in a state of travel, not just hanging around your new town.

-Mark Bole

OK, but that is conditioned upon having a new residence available for use. One remains in a state of travel if there is NO new residence yet secured (i.e. it hasn't been found or identified yet, or not available due to a previous occupant).

The law says "place of residence", which both I and the IRS interpret to be different from a residence itself. Where is it "conditioned" on anything? Nothing says the residence has to be permanent, so a temporary hotel stay would still be *in* "the new place of residence" and so not count as part of the travel *to* the new place of residence.

-Mark Bole

Mark hit this one right on the head.

Back in the old days you were allowed 30-days of temporary housing when you moved. However that was taken from us many years ago - maybe 12 or more years ago.

Gene E. Utterback, EA, RFC, ABA