### Question
What does moving expenses mean?


### Answer
**Moving expenses** has the following meaning in *26 U.S.C. § 217*:

> only the reasonable expenses—


(A) of moving household goods and personal effects from the former residence to the new residence, and


(B) of traveling (including lodging) from the former residence to the new place of residence

#### Citation:
  - *26 U.S.C. § 217*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

