You cannot deduct the following items as moving expenses.

• Pre-move househunting expenses.
• Temporary living expenses.
• Meal expenses.
• Expenses of buying or selling a home.
• Expenses of getting or breaking a lease.
• Security deposits (including any given up due to the move.
• Home improvements to help sell your home.
• Loss on the sale of your home.
• Mortgage penalties.
• Losses from disposing of memberships in clubs.
• Any part of the purchase price of your new home.
• Real estate taxes.
• Car tags.
• Driver's license.
• Refitting carpets and draperies.
• Storage charges (except those incurred in transit).

Temporary employment. You cannot take a moving expense deduction and a business expense deduction for the same expenses. You must decide if your expenses are deductible as moving expenses or as business expenses. For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Generally, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. See Temporary Assignment or Job in chapter 28 for information on deducting your expenses.

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