### Question
What is the definition of moving expenses?


### Answer
The definition of **moving expenses** is as follows 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**

