An moving expense deduction related to the costs of a taxpayer's relocation. Transportation and storage costs include the cost of moving and storing the taxpayer's possessions.

The type of property with deductible costs includes furniture, vehicles, pets and personal belongings. The cost of storing the taxpayer's belongings during the relocation process is deductible for the first 30 days.

Transportation and storage costs are reported on Form 3903. They are aggregated with all other moving-related expenses and must meet certain requirement in order to be deductible.