When you meet the IRS's definition of a qualifying move, the following items are tax deductible:
The cost of trips to the area of a new job to look for a home. Your home shopping expedition does not have to be successful for the cost to be deductible.
The cost of having your furniture and other household items shipped, including the cost of packing, insurance, and storage for up to 30 days.
Certain costs associated with the sale of your old home and purchase of the new one. These expenses, including California real estate commissions, legal fees, state transfer taxes and appraisal, could be used either to reduce the gain on the sale of the previous home or to boost the basis of the new one. But it's usually beneficial to count them as moving expenses up to the allowable dollar limits, because that gives you an immediate tax benefit.
The cost of getting your family to the new home town, including food and lodging expenses on the trip.
The cost of lodging and 80% of food expenses for up to 30 days in the new home town, if these temporary living expenses are necessary because you have not yet found your ideal home or it is not ready when you arrive.
