Special rules for foreign moves
(1) Allowance of certain storage fees
(1)Allowance of certain storage fees#
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—
(A) of moving household goods and personal effects to and from storage, and
(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’s principal place of work.
(1)(A)#
of moving household goods and personal effects to and from storage, and
(1)(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’s principal place of work.
(2)Foreign move#
For purposes of this subsection, the term “foreign move” means the commencement of work by the taxpayer at a new principal place of work located outside the United States.
(3)United States defined#
For purposes of this subsection and subsection (i), the term “United States” includes the possessions of the United States.