Are Relocation Expenses Tax Deductible? What Those Moving to Boise Need to Know in 2025

If you’re planning a move to Boise in 2025, you may be wondering: are relocation expenses tax deductible? With the cost of moving on the rise and Boise’s popularity as a relocation destination, it’s a smart question for anyone budgeting for their big move.

Are Moving Expenses Tax Deductible in 2025?

For most people, the answer is no—at least for now. The Tax Cuts and Jobs Act (TCJA) suspended the federal moving expense deduction for non-military taxpayers from 2018 through 2025. This means that, unless you are an active-duty member of the Armed Forces moving under military orders, you cannot deduct moving expenses on your federal tax return this year.

Who Can Still Deduct Moving Expenses?

• Active-duty military personnel: If you’re relocating due to a permanent change of station, you can still deduct qualified moving expenses using IRS Form 3903.

• Businesses: Companies relocating offices or employees can still deduct moving costs as a business expense, but this doesn’t apply to individuals moving for a new job.

What About State Taxes?

Some states may still allow deductions for moving expenses, even if the federal deduction is suspended. If you’re moving to Boise from another state, check both Idaho’s and your previous state’s tax rules. As of 2025, Idaho generally follows federal guidelines, so most individuals won’t qualify for a state-level moving expense deduction.

What Expenses Would Qualify If the Deduction Returns?

If the moving expense deduction is reinstated after 2025, qualifying expenses typically include:

• Moving company and transportation costs

• Packing and crating services

• Storage (up to 30 days)

• Travel and lodging (but not meals) during the mov

Non-qualifying expenses include home purchase costs, lease break fees, and home improvements.

Looking Ahead: 2026 and Beyond

The TCJA’s suspension of moving expense deductions is set to expire after 2025. Unless Congress extends the suspension, the deduction could return in 2026, making it possible for Boise newcomers to claim moving expenses if they meet distance and employment requirements.

Bottom Line for Boise Relocation

If you’re relocating to Boise in 2025, moving expenses are not tax deductible for most individuals. However, it’s always wise to keep detailed records of your moving costs in case the law changes or if you qualify for a deduction in the future. For military families and businesses, some deductions still apply.

Planning your move to Boise? Understanding your relocation expenses—and their tax implications—will help you budget smarter and avoid surprises. For more tips on moving to Boise, including housing costs and local insights, check out my Boise relocation resources!