Under the Tax Cuts and Jobs Act, the only taxpayers who may deduct unreimbursed moving expenses for 2018 and later years are members of the U.S. Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station. These qualifying Arm Forces members are also the only taxpayers who may exclude employer allowances or reimbursements for eligible moving expenses.
Note: You do not have to itemize your deductions to be able to deduct moving expenses. This deduction is what we accountants call “above the line” so it is a direct $1 for $1 reduction in your gross income.
If you moved twice, please submit two different forms.