### Question
How is the term qualified retiree moving expenses defined?


### Answer
The term **qualified retiree moving expenses** is defined in *26 U.S.C. § 217* as the following:

> any moving expenses—


(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and


(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual

#### 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**

