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26 U.S.C. § 82 — Reimbursement of moving expenses
Federal law — U.S. Code and appendices · legal_authorities
Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.
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Source file: Laws/federal/codes/united-states-code/title-26/section-82-reimbursement-of-moving-expenses--2a83bf0f2c.md
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Source location: Title 26, Chapter 1, § 82; chapter-001-normal-taxes-and-surtaxes.md
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Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2) **Certain trade and business deductions of employees**
(A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i) by reason of the participation of the educator
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 62
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.
**(b) Definition of moving expenses**
(1) **In general** — For purposes of this section, the term “moving expenses” means 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.
Such term shall not include any expenses for meals.
(2) **Individuals other than taxpayer** — In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household.
**(c) Conditions for allowance** No deduction shall be allowed under this section unless—
(1) the taxpayer’s new principal place of work—
(A) is at least 50 miles farther from his former residence than was his former principal place of work, or
(B) if he had no former principal place of work, is at least 50 miles from his former residence, and
(2) either—
(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or
(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a
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Federal law — U.S. Code and appendices · legal_authorities
Page 501
TITLE 26—INTERNAL REVENUE CODE
§ 82
other property in respect of the property to
which such security was related, the value so re-
stored (to the extent that, when added to the
value so restored during prior taxable years, it
does not exceed the amount of the loss described
in paragraph (2)) shall, except as provided in
subsection (b), be included in gross income for
the taxable year in which such restoration oc-
curs.
(b) Reduction for failure to receive tax benefit
The amount otherwise includible in gross in-
come under subsection (a) in respect of any se-
curity shall be reduced by an amount equal to
the amount (if any) of the loss described in sub-
section (a)(2) which did not result in a reduction
of the taxpayer’s tax under this subtitle for any
taxable year, determined under regulations pre-
scribed by the Secretary.
(c) Character of income
For purposes of this subtitle—
(1) Except as provided in paragraph (2), the
amount included in gross income under this
section shall be treated as ordinary income.
(2) If the loss described in subsection (a)(2)
was taken into account as a loss from the sale
or exchange of a capital asset, the amount in-
cluded in gross income under this section shall
be treated as long-term capital gain.
(d) Treatment under foreign expropriation loss
recovery provisions
This section shall not apply to any recovery of
a foreign expropriation loss to which section
1351 applies.
(Added Pub. L. 89–384, § 1(b)(1), Apr. 8, 1966, 80
Stat. 101; amended Pub. L. 94–455, title XIX,
§§ 1901(b)(3)(K), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1793, 1834; Pub. L. 98–369, div. A, title II,
§ 211(b)(2), July 18, 1984, 98 Stat. 754.)
Editorial Notes
AMENDMENTS
1984—Subsec. (a). Pub. L. 98–369 substituted ‘‘801’’ for
‘‘802’
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 82
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