This chapter explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. This includes the following topics.

• Who can deduct moving expenses.
• What moving expenses are deductible.
• What moving expenses are not deductible.
• How to report moving expenses.

You may qualify for the moving expense deduction whether you are self-employed or an employee. However, you must meet the requirements explained under Who Can Deduct Moving Expenses.

Moves to locations outside the United States. This chapter does not discuss moves outside the United States. If you are a United States citizen or resident alien who moved outside the United States or its possessions because of your job or business, see Publication 521, Moving Expenses, for special rules that apply to your move.

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