Are moving expenses tax deductible in 2026?
Quick Answer
For most people, no. The Tax Cuts and Jobs Act suspended the moving expense deduction for civilians through 2025, and Congress has not restored it. Active-duty military members who move due to a permanent change of station can still deduct moving expenses.
The Tax Cuts and Jobs Act of 2017 suspended the moving expense deduction for most taxpayers through the end of 2025. As of 2026, Congress has not extended or restored the deduction for civilian moves. This means you cannot deduct moving expenses on your federal tax return even if you are relocating for a new job.
The one exception is active-duty members of the Armed Forces who move because of a military order for a permanent change of station (PCS). Military members can deduct reasonable unreimbursed moving expenses including transportation, storage up to 30 days, and travel costs.
Some states offer their own moving expense deductions independent of federal rules. Check your state tax code or consult a tax professional for state-specific benefits.
Even without the deduction, employer relocation packages may cover moving costs tax-free up to certain limits. If your employer offers a relocation benefit, ask whether it is a reimbursement (taxable as income) or a direct payment to the mover (may be structured differently for tax purposes).