Effective January 1, 2018, through December 31, 2025, moving expenses are no longer deductible as an adjustment to income for most taxpayers. The exception to this change is members of the United States Armed Forces. Moves for members of the Armed Forces are subject to special rules under the new tax laws governing moving expenses. The special rules provide an exclusion for costs attributable to in-kind moving and storage expenses for members of the Armed Forces on active duty who move as a result of military orders and incident to a permanent change of station.
The standard mileage rate for moving expenses has increased from 18 cents per mile in 2018 to 20 cents per mile in 2019.
Moving Expense Reimbursement Exclusion
The TCJA repealed the deduction for moving expenses and suspended the income exclusion for moving expenses paid by or reimbursed by an employer beginning in the tax year 2018 through the tax year 2025. Effective, January 1, 2018, qualified moving expense reimbursement amounts were taxable to all taxpayers except U.S. Active Duty Military whose move is pursuant to military orders.
Meals are not included.