Publication 521 - Moving Expenses - 2002 (Page 8 of 17) in pdf

Moves to Locations in the United

Moves to Locations Outside the

States

United States

If you meet the requirements under Who Can Deduct

To deduct expenses for a move outside the United States,

Moving Expenses, earlier, you can deduct expenses for a

you must be a United States citizen or resident alien who

move to the area of a new main job location within the

moves to the area of a new place of work outside the

United States or its possessions. Your move may be from

United States and its possessions. You must meet the

one United States location to another or from a foreign

requirements under Who Can Deduct Moving Expenses,

country to the United States.

earlier.

Deductible expenses. If your move is to a location

Household goods and personal effects. You can de-

outside the United States and its possessions, you can

duct the cost of packing, crating, and transporting your

deduct the following expenses.

household goods and personal effects and those of the

members of your household from your former home to your

•

The cost of moving household goods and personal

new home.

effects from your former home to your new home.

If you use your own car to move your things, see Travel

•

The cost of traveling (including lodging) from your

by car, earlier.

former home to your new home.

You can include the cost of storing and insuring house-

•

hold goods and personal effects within any period of 30

The cost of moving household goods and personal

consecutive days after the day your things are moved

effects to and from storage.

from your former home and before they are delivered to

•

The cost of storing household goods and personal

your new home.

effects while you are at the new job location.

You can deduct any costs of connecting or discon-

necting utilities required because you are moving your

The first two items were explained earlier under Moves to

household goods, appliances, or personal effects.

Locations in the United States. The last two items are

discussed below.

You can deduct the cost of shipping your car and your

household pets to your new home.

Moving goods and effects to and from storage. You

You can deduct the cost of moving your household

can deduct the reasonable expenses of moving your per-

goods and personal effects from a place other than your

sonal effects to and from storage.

former home. Your deduction is limited to the amount it

would have cost to move them from your former home.

Storage expenses. You can deduct the reasonable ex-

penses of storing your household goods and personal

Example. Paul Brown is a resident of North Carolina

effects for all or part of the time the new job location

and has been working there for the last 4 years. Because

remains your main job location.

of the small size of his apartment, he stored some of his

furniture in Georgia with his parents. Paul got a job in

Moving expenses allocable to excluded foreign

Washington, DC. It cost him $300 to move his furniture

income. If you live and work outside the United States,

from North Carolina to Washington and $1,100 to move his

you may be able to exclude from income part or all of the

furniture from Georgia to Washington. If Paul shipped his

income you earn in the foreign country. You may also be

furniture in Georgia from North Carolina (his former home),

able to claim a foreign housing exclusion or deduction. If

it would have cost $600. He can deduct only $600 of the

you claim the foreign earned income or foreign housing

$1,100 he paid. The amount he can deduct for moving his

exclusion, you cannot deduct the part of your moving

furniture is $900 ($300 + $600).

expenses that relates to the excluded income.

You cannot deduct the cost of moving furniture

Publication 54, Tax Guide for U.S. Citizens and Resi-

you buy on the way to your new home.

dent Aliens Abroad, explains how to figure the part of your

moving expenses that relates to excluded income. You can

CAUTION

get the publication from most United States Embassies

and consulates, or see How To Get Tax Help at the end of

Travel expenses. You can deduct the cost of transporta-

this publication.

tion and lodging for yourself and members of your house-

hold while traveling from your former home to your new

home. This includes expenses for the day you arrive.

Nondeductible Expenses

You can include any lodging expenses you had in the

area of your former home within one day after you could no

You cannot deduct the following items as moving ex-

longer live in your former home because your furniture had

penses.

been moved.

•

You can deduct expenses for only one trip to your new

Any part of the purchase price of your new home.

home for yourself and members of your household. How-

•

Car tags.

ever, all of you do not have to travel together or at the same

•

time. If you use your own car, see Travel by car, earlier.

Driver’s license.

Page 8

Publication 521 - Moving Expenses - 2002 Page 8

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