Internal Revenue Code · 26 U.S.C.
§ 82. Reimbursement of moving expenses
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 82
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 30, 1969 by Pub. L. 91–172
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 2 dated changes in the source credit
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 2 other regulations
- Regulations
- 1 issued under this section
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.
(Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579; amended Pub. L. 103–66, title XIII, § 13213(d)(3)(A), Aug. 10, 1993, 107 Stat. 474; Pub. L. 115–141, div. U, title IV, § 401(a)(34), Mar. 23, 2018, 132 Stat. 1186.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 82
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 115–141
- Amended by Pub. L. 103–66
- Added by Pub. L. 91–172
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Nearby sections
- § 78 Gross up for deemed paid foreign tax credit
- § 79 Group-term life insurance purchased for employees
- § 80 Restoration of value of certain securities
- § 81 Repealed
- § 82 Reimbursement of moving expenses
- § 83 Property transferred in connection with performance of services
- § 84 Transfer of appreciated property to political organizations
- § 85 Unemployment compensation
- § 86 Social security and tier 1 railroad retirement benefits
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 Amendment
Amendment 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 Services
Withholding, 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.