If you transferred bases but did not move your primary home, these expenses are considered a professional deduction versus a moving deduction.

  • Expenses are only deductible if you transferred bases.
  • Shipping expenses include boxes, packing material, etc.
  • Lodging expenses are only deductible while in transit to new a location; no multiple night stays along the way. Hotel expenses at your destination are not deductible.
  • A moving deduction is taken as a professional expense if you transferred bases but did not change your Tax Home – basically a move of your crash pad items and possibly vehicle.