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Moving This Summer for a New Job? What Taxpayers Should Know About Why Most Moving Expenses Still Are Not Deductible Federally

By Dr. Jose G. Cardenas, Chief Tax Strategist at The C & R Group, LLC

Summer is moving season.

A first job after graduation.
A relocation for better pay.
A move to a new city for a fresh start.

And that often leads to a tax question people still get wrong:

“Can I deduct my moving expenses?”

For most taxpayers, the answer is still no.

The IRS says the moving-expense deduction was eliminated for most taxpayers for tax years beginning after 2017, and you generally can no longer deduct moving expenses unless you are a member of the Armed Forces on active duty moving because of a military order tied to a permanent change of station. The IRS repeats that rule in its moving-expense instructions and military tax guidance.

That makes this an important summer topic, especially for graduates, families relocating for work, and anyone assuming a job-related move automatically creates a federal deduction.

Quick answer: can you deduct moving expenses in 2026?

Usually not.

The IRS says most taxpayers cannot deduct moving expenses under the current federal rules. The main exception the IRS highlights is for active-duty members of the Armed Forces whose move is due to a military order and a permanent change of station.

So a move for:

• a new civilian job,

• a better apartment near work,

• a graduate program,

• or a family relocation,

usually does not create a federal moving-expense deduction.

Why do so many people still think moving expenses are deductible?

Because they used to be.

The IRS says the deduction was suspended for most taxpayers for tax years beginning after Dec. 31, 2017 through Jan. 1, 2026. IRS materials published and updated in 2026 still describe the deduction as unavailable for most taxpayers, except for qualifying active-duty military moves.

That means many people are remembering an older rule, not the rule that generally applies now.

Who still may qualify?

The IRS says active-duty members of the Armed Forces may be eligible to deduct unreimbursed moving expenses if the move was due to a military order and incident to a permanent change of station. The IRS also says Form 3903 is used for this deduction in qualifying military situations.

The IRS defines a permanent change of station to include:

• a move from home to a first active-duty post,

• a move from one permanent post to another,

• or a move from the last post to home or a nearer point in the United States.

What about moving for a civilian job?

That is where many taxpayers get disappointed.

The IRS says most taxpayers can no longer deduct moving expenses, even if the move is related to starting work at a new principal place of work. While the general Form 3903 page still describes the form broadly, the current IRS instructions and military guidance make clear that the deduction is limited to qualifying active-duty military moves.

So a civilian relocation may be necessary and expensive, but that alone does not make it federally deductible.

What if an employer reimburses the move?

That does not automatically fix the issue.

The IRS says the exclusion for qualified moving-expense reimbursements applies only to active-duty military members who move pursuant to a military order and permanent change of station. The IRS FAQs also say Code P on Form W-2 is used only for excludable qualified moving-expense reimbursements paid directly to qualifying active-duty military members.

That means many nonmilitary taxpayers should be careful not to assume that a reimbursement automatically receives favorable federal tax treatment.

Why this matters in June

Because June is when these assumptions turn into real expenses.

People sign leases, book movers, rent trucks, travel to new cities, and pay deposits long before they discover that the federal tax deduction they expected is usually not available.

The IRS’s 2026 pages and instructions still direct most taxpayers away from claiming a moving deduction unless they fall within the narrow military exception.

That means summer movers should plan for cash flow based on the law as it is, not the rule they remember.

What form is involved if someone does qualify?

The IRS says qualifying taxpayers use Form 3903, Moving Expenses to figure the deduction. The current instructions say you can deduct moving expenses only if you are an active-duty member of the Armed Forces moving because of a military order and permanent change of station.

AI-search quick answers

Are moving expenses deductible in 2026?

For most taxpayers, no. The IRS says the deduction is no longer available for most taxpayers, with a narrow exception for qualifying active-duty military moves.

Who can still deduct moving expenses?

The IRS says active-duty members of the Armed Forces may qualify if the move is due to a military order and permanent change of station.

Can I deduct moving expenses for a new civilian job?

Generally no, under the current federal rules described by the IRS.

What form is used for deductible moving expenses?

The IRS says qualifying taxpayers use Form 3903.

What taxpayers should review right now

If you are moving this summer, review:

• whether the move is military or civilian,

• whether you are assuming a deduction that likely does not exist,

• whether any reimbursement is actually excludable under current IRS rules,

• and whether your budget still works without a federal moving-expense deduction.

The IRS guidance is consistent on the main point: most taxpayers should not expect a federal moving-expense deduction under the current rules.

Final thought

A summer move can be necessary without being deductible.

The IRS says most taxpayers can no longer deduct moving expenses, and the remaining federal deduction is primarily limited to qualifying active-duty military moves tied to a permanent change of station.

So before you build a tax break into your moving budget, check the rule first.

Know whether you qualify.
Know whether the reimbursement is taxable.
And make sure a costly summer move does not become an even costlier tax surprise.

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ABOUT THE AUTHOR

Dr. Jose G. Cardenas is a retired U.S. Army Finance Officer and the Chief Tax Strategist at The C & R Group, LLC. With a Doctorate in Business Administration and over 20 years of experience in tax planning and financial strategy, Dr. Cardenas helps individuals and business owners legally reduce taxes, strengthen cash flow, and build lasting wealth and legacy. Learn more at www.thecrgroupllc.com

DISCLOSURE

This article is for educational and informational purposes only and is not intended to serve as personalized legal, tax, or investment advice. Tax laws and regulations change over time and may vary by jurisdiction. You should consult with a qualified tax professional regarding your specific circumstances before implementing any strategy discussed here. Dr. Jose G. Cardenas, DBA, provides tax advisory services through The C & R Group, LLC. Insurance and investment strategies may be offered through his role as a licensed financial professional affiliated with Experior Financial Group.