Title 26 — Internal Revenue CodeRelease 119-73
§82 Reimbursement of Moving Expenses
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part II— ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME › § 82
Summary
If your employer pays for your move or reimburses your moving costs, that money counts as taxable income to you, treated as pay for your work. A narrow exception applies for moving expense reimbursements that qualify as a tax-free fringe benefit under a separate rule.
Full Legal Text
Title 26, §82
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2018—Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline. 1993—Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1993 AmendmentAmendment by Pub. L. 103–66 applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) of Pub. L. 103–66, set out as a note under section 62 of this title.
Effective Date
Section applicable to taxable years beginning after
December 31, 1969, except that it does not apply to moving expenses paid or incurred before
July 1, 1970, in connection with the commencement of work by the taxpayer as an employee at a new principal place of work of which the taxpayer had been notified by his employer on or before
December 19, 1969, see section 231(d) of Pub. L. 91–172, set out as an
Effective Date
of 1969 Amendment note under section 217 of this title. Moving Expenses of Members of the Uniformed ServicesWithholding, reporting, inclusion within adjusted gross income, and deduction for reimbursement for moving expenses of members of the uniformed services, see section 2 of Pub. L. 93–490, Oct. 26, 1974, 88 Stat. 1466, set out as a note under section 217 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 82
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73