An expense is incurred at the time the service is performed. For example, the van line expense is incurred when the goods are delivered. Transportation and Storage of Household Goods and Personal Effects. Expenses of Moving From Old Home to New Home. The items you may deduct for traveling to a new home include the cost of transporation and lodging.
Travel expenses are valid only up to the date of arrival.
You may also include lodging in the area of your former residence within one day after you were unable to live in your former home because the furniture had been moved. Reimbursed Relocaton Expenses Internal Revenue Code Section 82 requires that reimbursements for all moving expenses which were incurred prior to 1994, wheather received directly or indirectly from an employer, be included in gross income. As a result, those reimbursements are included in Box 1 on the W-2 Form. All of these reimbursements are summarized on Form 4782, which is provided by the employer. The information from Form 4782 is, in turn, used to fill out form 3903.