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If the Summerfields move to another state, can the cost of travel expenses, such

ID: 2593765 • Letter: I

Question

If the Summerfields move to another state, can the cost of travel expenses, such as lodging while in transit, be deductible as a moving expense? Explain your response

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Explanation / Answer

while moving from one state to other in connection with job change or principle place of self employment change are deductible.

In the given case the expense of travel and lodging is deductible.

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