All pets require special attention and consideration when moving, and the essential ingredient to your pet's stress-free move is preplanning. The following information outlines the points to consider when relocating with your pet. If you have other questions, please consult with your Moving Men agent.

Contact the State Veterinarian's Office or State Department of Agriculture requesting the pet laws and regulations of your destination state.

If you have a wolf, monkey, big cat, or any other large exotic animal, you will likely need a special permit to keep it. The state agencies listed at the end of this page can help answer your questions.

After complying with the state regulations, check with the City Clerk's office in your new community for local pet ordinances. "Leash Laws" are common, licensing may be necessary, and the number of pets per household may be limited. Many communities have zoning laws that prohibit you from keeping pets such as goats, pigs and chickens in residential areas. Also, cats, dogs, aquariums and exotic pets (iguanas, venomous snakes, tarantulas, ferrets, etc.) may not be allowed in apartment or condo complexes. Make sure your lease allows them on the premises before you move in.

Once you are sure your pet will be allowed in your new community and/or complex, request your pet's health records from your veterinarian. This information will help your new veterinarian provide better care for your pet.

Before your departure, make sure you have a recent photograph of your pet (in case the animal is lost), and the proper pet documents, such as:

• A Health Certificate less than 10 days old. Most states require one for dogs. Many states require one for cats, birds, and certain exotic animals as well. Check with your veterinarian or one of the state animal-control agencies listed in the back to determine if your pet requires a Health Certificate. The certificate must be issued by a licensed veterinarian, and current inoculation records must accompany it.
• A Permit. You may need to purchase a permit allowing your exotic pet to enter the destination state. Your veterinarian may assist you in applying for one.
• Identification. Whether you are traveling by air or car, any pet that can wear a collar should have one on, with an ID tag secured to it. Birds may be identified by leg bands. The ID tag should include the pet's name, your name, and the destination address. In addition to ID, most states require dogs, cats and some exotic animals to have a rabies tag on their collars. Check with your veterinarian or one of the state animal-control agencies listed in the back.

Pets not accompanied by the owner, or too large to travel inside the cabin, must travel air freight. Most airlines accept dogs, cats, birds and fish in air freight. But if you have a venomous snake or other exotic pet, it may not be allowed on the plane.

Minimize your pet's stress by avoiding through-checking and plane changes. Moving your pet from one plane to another adds extra work, cost and stress to your pet's relocation. Remember to have all the proper documents and a recent photo of your pet handy. You may need to bring your pet to freight loading two or more hours before departure. Mark the container with the animal's name and note if it bites. Write the words "FRAGILE. LIVE ANIMAL" and "THIS SIDE UP" clearly on the outside of the container.

For your pet's welfare and comfort on any flight, accompanied or not, be sure to:

Pets must be picked up from the airport within a reasonable time (usually within 24 hours of arrival). If not, they will either be returned to point of origin or placed in a kennel at the owner's expense.

Be aware that airlines may refuse to transport a pet if:

If your pet is not used to car travel, take it on short rides before the trip to help accustom it to the motion of the car. If your pet is prone to motion sickness, consult your veterinarian about medication to reduce or eliminate the symptoms.

Do not feed or water your pet for a few hours before you leave. After you are on the road, feed only once daily. Take a supply of water from home; different water on the road can cause upset stomachs for pets. Make frequent stops to water and exercise your pet, and keep your pet on a leash for its protection — and yours.

While riding in the car, do not let your pet hang out the window. Dirt and insects can fly into its eyes, causing irritation and infection. Keep power-windows locked to prevent your pet — especially cats — from lowering the window and jumping out. If your car is not equipped with air conditioning, leave the windows cracked 1" to 1 1/2". Pets need plenty of air, especially when it is hot, or when the animal is prone to motion sickness.

Small animals, such as gerbils, hamsters and guinea pigs are sensitive to hot and cold temperatures. A good guide is your own comfort zone; if you are hot or cold, chances are your small pet will be, too.

Try not to leave your pet in the car alone. If it is unavoidable, lock the car doors, crack windows for cross-ventilation, and leave water with your pet. Check on your pet frequently if you must leave it alone for very long.

Remove the water and food dishes of birds and other small caged animals to avoid messy spills while the car is moving. Feed and water these pets at stops along the way. Keep your bird's cage covered to help calm it. If you are transporting fish in plastic bags, do not put them in direct sunlight or cold drafts.

If you leave your pet alone in a motel room, notify the management and hang the "Do Not Disturb" sign on the door.

When staying overnight on the road, be sure to have with you:

• an ample supply of food, fresh water from home, and a dish for each pet,
• a leash and grooming brush,
• medications,
• extra towels and newspaper,
• a favorite toy or blanket,
• room deodorizer for hotel rooms.

If your pet will have free-roam of your new home, let the animal come out of its cage when it is ready by leaving the door open.

Keep your pet's routine as regular as possible during the premoving stages and the move itself. If you normally feed, exercise, or play with your pet at certain times, continue to do so. During the final crunch of moving, you may find it is better if your pet stays at a friend's home or kennel. This may help reduce the chances of it getting upset and running away, or hiding in one of the moving boxes, as cats are prone to do.

At any stage of your move, consult your Moving Men agent if you have questions. Your Moving Men professionals are always ready to help.

Two basic options:

• A friend's tank
• A pet store tank

Some pet stores will, for a fee, board fish during a move. A signed contract, detailing what responsibilities the pet store is assuming, is a very good idea. Some pet stores, for a further fee, will pack and air-ship the fish to you on request. This isn't cheap.

Bear in mind that you'll be leaving the fish there for at least a couple of weeks.

For short periods of time (a couple of hours, tops) you can put the fish in sealed bags, half-filled with air. This time-span can be stretched somewhat by filling the bags with oxygen, rather than air. Put the bags in a padded, compartmentalized container, and ship by air. (This is basically how pet stores receive their fish). For larger fish, or longer trips, one can use a sealed bucket for each fish, rather than a bag.

Fish basically won't eat during the move. They're too stressed. You also don't want to degrade the water quality with the food. Fish can survive a week or so without food if they've been previously well fed.

Try to maintain an even temperature, perhaps by placing the fish in a sealed cooler, or compartmentalized cooler.

For long trips, particularly by car, a battery-powered airpump and airstone is a good idea (if not a must).

After the move, slowly condition the fish to the new tank location, as you would in adding new fish to a tank.

The best word on moving fish (and in this discussion, fish includes all aquarium animal life) beyond very short distances, is DON'T. Travel is very stressful on fish, and even with the best precautions, you should expect to lose several. Given this is true, you may want to seriously consider selling off your stock and getting new fish at your destination.

If, given the above, you still want to try to move fish, then the following may help to minimize the pain and loss of fish.

The task of moving fish basically splits into two tasks: moving the tank, and then (later) moving the fish. Do not attempt to move the fish in their tank.

Long-Distance Moves Trust Our Expertise State Regulations Preparing For The Move Arriving At Your New Home Caring For A Specific Plant

No matter how green your thumb, Moving Men understands you have worked hard to cultivate our indoor plants. To keep them healthy during your relocation, refer to the tips below and talkto your Moving Men agent concerning the best way to transport your plants.

Long-Distance Moves

Like any living thing, plants require special attention. If you are involved in a long-distance move, you will want to transport your plants in a temperature-controlled environment, such as your car. Extreme temperatures and lack of fresh air in a moving van can be fatal to plants.

According to the "Household Goods Carriers' Bureau Tariff," a carrier is not allowed to accept a shipment containing perishable items, including plants, except when a shipment is moving less than 150 miles and/or delivery will be made within 24 hours. Consult with your Moving Men Representative before deciding on the best and safest means of transportation.

When your Moving Men Representative surveys your overall moving requirements, let him or her know that you will be moving your own plants. Packing materials are available for purchase from your Moving Men Agent.
If you have questions about the specific care of your plants, refer to the chart on this page to view the 10 most common houseplants. You can also consult a reputable plant publication or your local U.S. Department of Agriculture office.

Three weeks before moving day:

• Repot plants that are in clay pots into unbreakable plastic containers of the same size; changing pot sizes can be detrimental to some plants.

Two weeks before moving day:

• Prune larger plants for better packing and to produce healthy, bushy, compact plants that are more attractive.
• To prune, simply pinch back newer growth with your thumb and forefinger.
• Succulents (e.g., cacti, jade plants) and ferns do not respond well to pruning.

One week before moving day:

• Check plants for insects and/or parasites.
• If you use insecticides on your plants, use them with extreme caution and follow label directions.

Two days before the move:

• Water your plants normally. In winter months, over-watering may cause plants to freeze. In warmer weather, over-watered plants are subject to fungus growth during transit.

Moving day:

• Pack your plants in the morning or the night before.
• Wrap your large houseplants with an old sheet or tissue paper to prevent branches from breaking.
• Place the pot in a box, making sure it fits snugly at the bottom. You may use conventional packing cartons, like dish packs, available from your Moving Men Representative.
• If necessary, use paper around the base to hold the pot in place.
• Punch air holes in the sides of the box and loosely fasten the lid so plants can breathe.
• Set the boxes upright and clearly mark the lids. This will help you avoid loading them by mistake into the moving van.
• If you follow this procedure, your plants will be ready to travel up to three days before requiring further attention.

On the road:

• Load plants as close to your departure time as possible.
• Avoid putting plants in the trunk of your car, if possible, since heat, cold and lack of fresh air can damage the plant.
• In warm weather, make periodic stops in shaded areas and crack a window. Avoid exposing the plants to direct sunlight at all times.
• In cold weather, avoid letting the temperature inside your car become hazardous to your plants. If needed, wrap plants thoroughly with newspaper or paper bags.
• You probably will not have to water your plants during transit. If they seem unusually dry, water them at first opportunity; otherwise, postpone watering until you have arrived at your new home.
• If you're on the road for more than three days, your plants may require light. When staying overnight, it is a good idea to bring plants indoors and open cartons to expose plants to the light.

Department of Agriculture: www.usda.gov
National Gardening Association: www.garden.org
Better Homes & Gardens: www.bhg.com
Texas A&M Information Server for their Horticulture Program: http://aggiehorticulture.tamu.edu

As a general rule, most states require transported plants to be grown indoors in sterilized potting soil — not soil taken from outdoors. You may purchase sterilized soil at your local lawn and garden shop. Read the label carefully to make sure the soil contains the right mixture of loam, peat or sand needed for your particular plants.

If you cannot take your plants along, consider taking cuttings. Simply wrap the cuttings in wet moss and newspaper and place them in unsealed bags. Place bags in a carton and fill in around them with light packing material. The cuttings should survive several days' travel and be ready to take root in your new home.

Here are a few things to remember if you choose to pack your own goods:

• Moving Men, like any other van line, has the right to inspect packed-by-owner (PBO) items to ensure they are sufficiently packed to protect your goods.
• If, in the carrier's judgment, a container is not packed properly, the carrier may ask you to repack it; or, an Moving Men representative may choose to repack the container and charge you for the service.
• If any PBO containers are damaged during transit, liability may be affected.

• Use only strong, corrugated cartons with tops or flaps that fold shut.
• Collecting boxes discarded by your local grocery store can save you money.
• Make sure boxes are clean of insects and other pests.
• Save old newspapers for packing material, but be careful — the ink may rub off and stain certain items. Moving Men recommends that you use blank newspaper that can be purchased from your Moving Men Agent.

• Plastic bags and labels for parts storage and identification
• Foam peanuts, Styrofoam pellets or "popcorn" for added protection
• Tissue and kraft paper
• Corrugated paper rolls for figurines and fragile items
• Heavy-duty packaging tape (1-1/2 to 2 inches wide) for sealing cartons — Moving Men does not recommend using duct tape or masking tape
• Markers and labels for identifying contents of cartons
• A notebook and pencil for carton identification log
• Scissors and/or a sharp knife

Before Packing
After you collect your materials, select a work area that is large enough to handle various sizes of cartons. Also, choose a strong table with a protective cover as your work surface. (We recommend that you do not use your good dining room table.) Keep your marking pens, tape and scissors nearby. Spread a neatly stacked, generous amount of packing paper flat on your table.

You're almost ready. Here are a few more suggestions before getting started.

• Pack one room at a time; it will help when the time comes to unpack.
• Pack a couple of cartons a day, starting well ahead of the move.
• Mark all boxes with room and box number.
• Keep a carton identification log that shows the number of boxes packed per room and the total number of cartons packed. (Your Moving Men Van Operator will provide an official inventory during the loading process).
• Leave space in your log for a "special comments" section to note carton conditions or the location of high-value goods. (Please notify your carrier to pack these items to ensure they are properly protected while in transit.)
• Be sure to have plenty of "filling" material available; when in doubt, use more.
• Take extra care to make sure the bottoms of all cartons are secured and will hold the weight of the contents.
• Always pack heavier items toward the bottom of the box and lighter items toward the top. Try not to exceed a weight of 50 pounds per box; it makes moving them a lot easier.
• Remember — the heavier the item, the smaller the carton.

Once you have prepared your work area and selected a room, you can begin packing. Here are some basic recommendations for packing various items. (More tips are provided under the "Specialized Packing Tips" section of this page.)

1. Select a medium-sized carton (or a mover-provided dishpack) and line the bottom of the carton with crumpled packing paper.
2. With packing paper stacked neatly in place on the work table, center one plate on the paper. Grasp a corner of several sheets and pull the paper over the plate until the plate is completely covered.
3. Stack a second plate on the first and, moving clockwise, grasp another corner of several sheets and pull them over the second plate.
4. Stack a third plate. Grasp the remaining two corners and fold using two sheets, one corner at a time over the plate.
5. Turn the wrapped stack of plates upside down onto your paper.
6. Re-wrap the entire bundle. Start with one corner of packing paper and pull two sheets over the bundle; cover the bundle with the next corner, then the third corner; and finally, the fourth. (Non-fragile plates may be packed five or six to a bundle.)
7. Seal the bundle with packing tape.
8. Place the bundle of dishware in a medium-sized box (or dishpack) so that the plates are standing on edge.

Use this technique on all saucers, bread and butter dishes and other dishware. When packing smaller dishes, you may choose to stack in greater quantities.

1. Position one cup 6 to 8 inches from one of the corners of your packing paper.
2. Pull the nearest corner of the paper up and over the cup.
3. Nest a second cup directly on top, with the handle to the left (the second cup should "nest" itself in packing paper folded over the bottom cup).
4. Pull the two side corners up and over one at a time and tuck the corners inside the top cup.
5. Hold the bottom and top cups in position and roll the cups to the remaining corner. (Fragile mixing bowls may be rolled in the same manner.)
6. Place cups in a vertical position, lips down, near the top of the box. Do not stack heavy items on top of the cups.

More delicate cups, like china, should be wrapped one at a time. Antique glass or china should be stuffed with crumpled tissue and wrapped one at a time as well.

1. Before wrapping, stuff glassware and stemware with crumpled tissue or packing paper.
2. Lay glass or stemware on the corner of the packing paper and roll it one or two full rotations (depending on size); pull the sides of the packing paper up and over the glass/stemware and continue rolling to the far corner. Corrugated paper rolls may be used for added protection.
3. Glasses and stemware should be placed toward the top of the box. Heavier items (dishware, pitchers, etc.) should be placed toward the bottom. Very delicate glassware and stemware should be placed in a vertical position, lips down — not on their sides.

As you pack each layer of a box, use crumpled packing paper to assure a snug fit wherever there is a gap. All boxes that contain fragile items should be marked "Fragile." Labels, including "Fragile," "Load Last/Unload First," etc., are provided by your Moving Men Agent.

• Complete the Statement of Customer Responsibilities and High Value Inventory form provided by Moving Men, before relocating. It serves as an inventory of your valuables, indicates to Moving Men which items may require special attention and informs you of your responsibilities.
• List all belongings you consider to be of high-value that are to be moved by Moving Men, including: jewelry, coins, stamps and other collections; antiques; precious stones and metals; and valuable paintings. This will help determine the total value of the shipment and assist Moving Men in determining which pieces need special care.
• When transporting jewelry, coins, stamps, etc., it's important to remember that Moving Men may not be liable for these items in the event they are damaged. The Rights and Responsibilities form states that these items are non-Moving Men liability items as we encourage that the customer transport these with them and not include them in the shipment.
• Make sure all special instruction labels are clearly visible and can be understood by the packers and movers. The van operator must see each item of high-value before moving it onto the truck, including cartons you have packed yourself. If a carton which you have packed yourself is considered insufficient by the van operator, he/she may ask you or Moving Men personnel to repack the items. If Moving Men repacks the carton, you may be charged for the service. If any cartons which you have packed are damaged during transit, liability may be affected.
• Use your Customer Responsibilities form and the supplied Customer Check-Off Sheet at time of delivery as inventory lists. Check off each piece/box as it is unloaded and record anything missing or damaged. If something is missing, your relocation crew can start the search immediately.

Before you relocate, contact your homeowner's insurance company to determine what coverage you may have for a relocation. This is important because cancellation and changes in the policy may occur due to the sale of a home. Find out:

• If your current homeowner's policy applies while the shipment is being loaded?
• Does it apply during transit?
• Does it apply while your belongings are being unloaded at your new location?
• If your policy does continue, does it protect from fire and theft? Does it protect from dents, scratches and missing pieces?

Moving Men makes every effort to handle your belongings with care. However, occasionally something may be lost or damaged.
For additional protection and peace of mind, Moving Men offers two levels of liability protection. Basic liability protection provides coverage at 60¢ per pound per article at no cost to you. For optimal coverage, consider Full Value Protection (FVP) which repairs or replaces items at their current market value. The cost for FVP varies with the level of protection you select. For more information on coverage options, ask your Moving Men agent for a copy of "Valuation Options: What's Right For You?"

• Fine jewelry (except for minor-value costume jewelry)
• Coins, currency and any other negotiable paper (stock certificates, bonds, notes, etc.)
• Important papers, deeds, titles, bank books, tax forms and similar documents
• Prescriptions and medical/dental records

Larger collections can be safely transported along with your other possessions.

Why? How? When? Where? Publicizing Your Sale Ten Essential Preperations

You're about to relocate and along with that comes the task of moving all your goods. Now is a good time to decide what you will keep and what you wish to leave behind. A moving sale can reduce the weight of your shipment and the cost of your move. Also, of course, a moving sale can generate additional funds that may offset other expenses.

The key to a successful moving sale is determining what you no longer use, have outgrown or what you can easily replace at your new home. Remember, what may seem worthless to you is another person's treasure.
And who knows, if you haven't sold your home yet, a moving sale may even attract the right buyer!

Set a date and a time as soon as you can. Fridays and Saturdays are usually best; however, try to avoid holiday weekends. Establish a rain date if you think it may be necessary. Determine the hours, such as 8:00 a.m. to 4:00 p.m. Many shoppers like to be first in line, so be prepared for early arrivals.

Check with local authorities about restrictions for sales in your area. Once you have a location, decide if the sale will be in the garage, yard or basement. Make sure there is ample parking and space for people to move about.

A good source of publicity is your local paper. Contact the Classified Advertising department to find out:

• How they calculate costs — by column inches, number of lines or number of words?
• What is the cost to run the ad Friday and Saturday vs Saturday only?
• What is the additional cost for a bold headline?
• What is the deadline for submitting an ad?

Mention the most popular items in your ad, such as furniture, appliances, tools, electronics, etc. Consider including your phone number so people can call for more information about sale items or for directions (this is especially useful if you live in an obsecure area).

Another publicity technique is to display flyers around the neighborhood. Note in large letters the type of sale, date, time and location. You may also place signs in high-traffic areas on the day of the sale with arrows and directions. (Please note that there may be restrictions on the posting of flyers and signs. Your local Chamber of Commerce can assist you should you have any questions.)

Moving Men recommends that you transport the following items instead of including them in your shipment, as they are not easily replaceable:

• Fine jewelry (except for minor-value costume jewelry)
• Coins, currency and any other negotiable paper (stock certificates, bonds, notes, etc.)
• Important papers, deeds, titles, bank books, tax forms and similar documents
• Prescriptions and medical/dental records

Larger collections can be safely transported along with your other possessions.

Moving Men handles valuable and rare antiques with the utmost care. Here are a few things to keep in mind while Moving Men is packing your antiques:

• You have the option of having your antiques crated rather than simply wrapped. Moving Men generally uses wooden crates for delicate pieces such as crystal chandeliers, pool table slates and antiques.
• A custom crate can be built around the piece to ensure correct fit and proper protection.
• Antique pieces can be packed in cartons with padding, stretch wrap and, if necessary, decking in the truck so they are not in contact with other items.

To prepare other items for the packers:

• It is best to secure loose parts of furniture and removable pieces before packing, or make this request of the packers.
• Doors may be secured with rubber straps or strings.
• You may remove delicate handles and tape them inside drawers for safe moving, or ask the packers to do so.
• Glass panels or mirrors can be removed or taped and secured with padding and stretch wrap.
• Any hardware, attachments or components should be placed in plastic bags and labeled with their corresponding pieces. All bags should then be placed in a designated "Parts Box."

Moving Men recommends packing delicate collectibles in their original cartons, if possible, for the best protection. However, if these are not available, Moving Men can pack the collectibles in secure boxes and cushion them in bubble wrap or Styrofoam peanuts.

Here are a few things to remember when packing your collectibles:

• Pack small collectible items like coins, stamps, etc. and transport them with you.
• China, crystal and delicate porcelain should be individually wrapped in fine tissue and placed in specially designed compartment containers with plates standing on edge and stemware in individual corrugated cylinders.
• Pack dolls, figurines, and sculptures as you would any other breakable goods. Wrap them individually in soft tissue or padding and pack in bubble wrap or Styrofoam peanuts. If necessary, use double-walled cartons.
• Ask your sales representative about packing wine or other perishable collections. Special arrangements may be needed to assure the utmost care while in transit.
• Label all cartons containing glassware and breakables with "Fragile" labels supplied by your Moving Men Representative.
• Anything Moving Men is to pack should be left in its place; it's safer and easier.
• Ask your Moving Men Representative about unusual or hard-to-move collections.
• Prepare a list of your collectibles for your homeowner's insurance policy if you have not already done so.

Moving Men can move all your electronic equipment including personal computers and components, big screen TVs, surround sound systems, DVD players, VCRs and stereo equipment. Consult your owner's manual for specific instructions regarding transporting these items. Moving Men recommends you use a qualified service provider to properly prepare a plasma TV for transport. Your Moving Men Representative can recommend a reputable provider in your area.

The preferred way to move electronics is in their original cartons with the original packing materials. If you don't have the original cartons, pack items in standard boxes that best fit them. Secure items with bubble wrap, paper padding or Styrofoam peanuts.

• Back up all software used on computers. Older computers may require you to "park" the hard drive as well.
• Disconnect all wiring and cables before your Moving Men crew arrives.
• Draw a simple diagram or color-code wires before disconnecting to make reconnecting much easier.
• Keep all components together and their boxes clearly labeled.
• Pack all wires and cables with their corresponding electronic unit.
• Pack small or loose accessories, like remote controls, with each component or place them in the designated "Parts Box." Indicate this on the inventory list so small parts are not misplaced.
• Complete a list of all electronic components and computer equipment (with serial numbers) prior to moving them, and submit it to your homeowner's insurance company.
• Moving Men is not permitted to take down TV antennas or satellite dishes, but we can arrange to have it done if you wish.

Before your possessions are packed and loaded, it is important to learn which items cannot be shipped because they are either hazardous, perishable or irreplaceable. Listed below are common non-allowable items that you will need to consider before your move.

Items that are flammable, corrosive or explosive.

Perishables

Food, plants or living things that may die or spoil in transit.*

* Agents may agree to transport perishables that are properly packed and require no servicing in transit on shipments moving less than 150 miles and delivered within 24 hours of pickup.

Note: You should empty refrigerators and freezers and keep appliance doors open for at least 24 hours in advance of loading. This will allow appliances to dry out and prevent the growth of mold.

This category of non-allowables can create problems should your shipment be delayed or items lost. We suggest that irreplaceable or sentimental items be carried with you instead of being packed with your shipment.

If you are moving to a new home, you undoubtedly have a lot to think about, including whether you can deduct your moving expenses from your taxes. This brochure helps to explain who can deduct moving expenses and what expenses you can deduct.

Even if you don't file an itemized return, you can deduct moving expenses if your move meets these three conditions:

• It is closely related to the start of work
• It meets the distance test
• It meets the time test

Move Related to the Start of Work — Generally, you can deduct moving expenses incurred within one year from the date you first report to work.

Distance Test — You may qualify for a deduction if your new job location is at least 50 miles farther from your former residence than your old job. For example, if your previous job was located three miles from your former residence, your new job must be at least 53 miles from your former residence. (See Federal Tax Form 3903 to see if you qualify.)

Time Test — You may qualify for a deduction if you work full-time for an employer in the general vicinity of the new job location for 39 weeks during the 12-months following your move. This condition is waived if you: 1) cannot satisfy it because of death, disability, or termination for reasons other than for willful misconduct, and 2) it is reasonable to expect that you would have otherwise fulfilled the condition.
If you are self-employed, you must work in the new location (as a self-employed person or as an employee) for at least 39 weeks in the first 12 months and 78 weeks during the 24 months following your move.

Keep in mind:

• If you pay the expenses in one tax year, but do not satisfy the working requirements by the filing deadline, you may still deduct the expenses if you reasonably expect to satisfy the condition in the succeeding tax year. However, if you fail to satisfy the requirements in the next year you must either: 1) report an equal amount of income, or 2) amend the prior year's return.
• Foreign moves and moves by military personnel are subject to some exceptions. In these situations, seek the advice of a professional tax advisor.
• You may not deduct expenses in excess of a reasonable amount.

The non-reimbursed cost of moving household goods and personal effects to a new residence is permitted as a deduction in determining federal adjusted gross income. This includes the actual cost of transportation or hauling from your old residence to your new one; the cost of packing, crating and unpacking; storage-in-transit and valuation (each limited to 30 consecutive days). Report non-reimbursed moving expenses on Federal Tax Form 3903.

Deductible expenses include:

• The cost of shipping your automobiles and boats
• The cost of transporting your household pets, including dogs, cats, tropical fish, etc.
• The moving related cost associated with connecting and disconnecting utilities
• The cost of moving your personal belongings from a place other than your old residence (such as a summer home or relative's home), but not in excess of what it would have cost to move them from your old residence
• The family trip to the new residence is deductible — this includes lodging but not meals

IRS Publication — 521 Moving Expenses
IRS Problem Solving Line — 1-800-829-1040
IRS Web Site — www.irs.gov
Select Libraries — audio and video recordings for help with Federal Tax Forms.
For tax publications, forms and instructions, call the toll-free IRS Tax Form line: 800-TAX-FORM (800-829-3676).

The information on this page is not intended as tax advice or to include all aspects of Federal Tax Law as it relates to moving expenses and their deductibility. We are not tax experts and encourage you to seek independent advice.