Definition of moving expenses
(1) In general
(1)In general#
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.
(1)(A)#
of moving household goods and personal effects from the former residence to the new residence, and
(1)(B)#
of traveling (including lodging) from the former residence to the new place of residence.
(2)Individuals other than taxpayer#
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’s household.