Are these considered to be moving expenses?

  • Thread starter David Rosenbaum
  • Start date

D

David Rosenbaum

Hi all. I have a client who wants to claim moving expenses.
So far, so good. He meets all the criteria.

However, he asked me about claiming the cost of replacing
his appliances, as he's moving from the US (where
electricity is 110) to a country in which it's 220. Sounds
shaky to me - after all, let him just change the electricity
in them or something.

But I didn't see anything explicit in Publication 521.

Any thoughts?

David Rosenbaum
 
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P

Paul

David Rosenbaum said:
However, he asked me about claiming the cost of replacing
his appliances, as he's moving from the US (where
electricity is 110) to a country in which it's 220. Sounds
shaky to me - after all, let him just change the electricity
in them or something.
He can just buy a bunch of converters.
But I didn't see anything explicit in Publication 521.

Any thoughts?
My thought is no.
 
D

Dick Adams

David Rosenbaum said:
However, he asked me about claiming the cost of replacing
his appliances, as he's moving from the US (where
electricity is 110) to a country in which it's 220. Sounds
shaky to me - after all, let him just change the electricity
in them or something.
For appliances that run on 110v, e.g. can openers,
microwaves, converters are appropriate. For those that
run on 210v, you replace the motors, but shipping costs
make them not worth shipping. For electric ranges and
refrigerators, forget it.

Wasn't there a Tax Court case where someone wanted to
include utility connection/turn-ons in their moving
expenses? I recall it, but am unable to find a cite.

Forget this is an international move and think of it
as someone moving to another State and, upon having
their car inspected, has to get a new catalytic
converter. I don't think a personal deduction can
be defended with a straight face.
 
P

Phil Marti

Hi all. I have a client who wants to claim moving expenses.
So far, so good. He meets all the criteria.

However, he asked me about claiming the cost of replacing
his appliances, as he's moving from the US (where
electricity is 110) to a country in which it's 220.
To me it's no different than having to buy or alter curtains
to fit new windows.

Phil Marti
Topeka, KS
 
M

MTW

Dick Adams said:
Wasn't there a Tax Court case where someone wanted to
include utility connection/turn-ons in their moving
expenses? I recall it, but am unable to find a cite.
I believe that was possible under OLD law (probably prior to
1986). But I recall confusion as to what was allowed. Simply
"new account" charges imposed by utility companies? Or the
cost of installing new physical connections? Or ???

In any event, I believe it is "moot" at this time. <g>

MTW
 
D

D. Stussy

For appliances that run on 110v, e.g. can openers,
microwaves, converters are appropriate. For those that
run on 210v, you replace the motors, but shipping costs
make them not worth shipping. For electric ranges and
refrigerators, forget it.

Wasn't there a Tax Court case where someone wanted to
include utility connection/turn-ons in their moving
expenses? I recall it, but am unable to find a cite.

Forget this is an international move and think of it
as someone moving to another State and, upon having
their car inspected, has to get a new catalytic
converter. I don't think a personal deduction can
be defended with a straight face.
Careful, Dick:

Last year, a case came before the court where the IRS
claimed that the mileage [expense] of attending an office
audit was personal, but the Tax Court sided with the
petitioner that even if it were, it was specifically
allowable per IRC 212(3). I think you [should] know which
case that was since I argued it.

Remember that some "personal expenses" (i.e. not business or
income-producing) are deductible: Property taxes, mortgage
interest on one's residence, etc., because they are
OTHERWISE allowable. This question sought an answer asking
if the expense of converters could fit an "otherwise
allowable" category (moving expense)..... I agree that it
may not.

That is different than "defending a personal deduction with
a straight face." :)
 
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D

David Rosenbaum

Careful, Dick:

Last year, a case came before the court where the IRS
claimed that the mileage [expense] of attending an office
audit was personal, but the Tax Court sided with the
petitioner that even if it were, it was specifically
allowable per IRC 212(3). I think you [should] know which
case that was since I argued it.

Remember that some "personal expenses" (i.e. not business or
income-producing) are deductible: Property taxes, mortgage
interest on one's residence, etc., because they are
OTHERWISE allowable. This question sought an answer asking
if the expense of converters could fit an "otherwise
allowable" category (moving expense)..... I agree that it
may not.

That is different than "defending a personal deduction with
a straight face." :)
Don't worry, I knew what Dick meant. I'm sure he didn't mean
anything other than what you wrote - i.e., that it can't be
defended as a moving expense.

Thanks for the input.

DR
 

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