Can I Claim a Moving Expenses Tax Deduction in NY?

Understanding the moving expenses tax deduction in NY can save you real money. Photo by Kelly Sikkema on Unsplash

If you recently relocated within or to New York State, you may be wondering whether a moving expenses tax deduction in NY can help offset the cost. The answer is more nuanced than a simple yes or no — and in New York's case, more favorable than most states. While the federal deduction was suspended for most civilians by the 2017 Tax Cuts and Jobs Act (TCJA) and made permanent by the One Big Beautiful Bill Act of 2025, New York State took a different path. This guide breaks down exactly what NY allows, who qualifies, and what you need to document.

Federal vs. NY State: The Moving Expenses Tax Deduction NY Breakdown

The most important thing to understand is the split between federal and New York State rules:

New York State officially decoupled from the federal TCJA suspension, meaning NY residents who made a qualifying work-related move can still subtract those expenses from their New York Adjusted Gross Income — even though no federal deduction is available. This is a meaningful benefit that many New Yorkers leave on the table simply because they don't know it exists.

Who Qualifies for the Moving Expenses Tax Deduction in NY?

Keeping detailed records of your move is essential for claiming any deduction. Photo by Scott Graham on Unsplash

New York bases its moving expense deduction on the pre-TCJA federal rules (i.e., the rules in effect before 2018). To qualify, your move must generally meet these criteria:

1. The Distance Test

Your new workplace must be at least 50 miles farther from your former home than your old workplace was. For example, if your old job was 10 miles from your home, your new job must be at least 60 miles from your old home.

2. The Time Test

After your move, you must work full-time for at least 39 weeks during the first 12 months at your new location. If you're self-employed, the requirement is 78 weeks over 24 months (with at least 39 of those in the first 12 months).

3. The Move Must Be Closely Related to Starting Work

The move must be related to beginning a new job or transferring to a new work location. Personal moves, retirement relocations, or moves without an employment connection generally do not qualify.

What Is NOT Deductible

• Meals during the move
• Pre-move house-hunting trips
• Temporary housing costs (beyond one night)
• Real estate closing costs or lease break fees
• Any expenses reimbursed by your employer

How to Claim the Moving Expenses Tax Deduction in NY

Here's how to actually claim the deduction on your New York State return:

• Complete Form IT-225 (New York State Modifications) to add your qualifying moving expenses as a subtraction from your federal AGI
• Keep all receipts from your moving company, truck rental, storage, and transportation
• Get an itemized invoice from your moving company — a vague receipt won't satisfy an audit
• Document the distance and time tests — your employer's address, your former home address, and your employment start date should all be on file
• If your employer reimbursed any expenses, only deduct the net unreimbursed amount

Moving to or from New York? Plan Your Move with Marrins' Moving

Whether you're relocating for a new job in Manhattan, transferring to Albany, or moving from New York to North Carolina or Pennsylvania, Marrins' Moving has the experience and licensing to handle every mile of your relocation. We provide fully itemized invoices with every move — making it easier to work with your tax professional at filing time.

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