(b) Definition of moving expenses:
(1) In general for purposes of this section, the term ‘‘moving expenses’’ means only the reasonable expenses—
(A) of moving household goods and personal effects from the former residence to the new residence, and
(B) of traveling (including lodging) from
the former residence to the new place of residence.
Such term shall not include any expenses for meals.
Individuals other than the taxpayer
In the case of any individuals other than the taxpayer, expenses referred to in paragraph #1 shall be taken into account only if such individual has both the former and new residence as the formal place of abode and is a member of the taxpayer's household.
There is more information available such as:
(A) Info about a minimum of 50 miles farther from his former residence than was his former principle place of work.
(B) If he had no former principal place of
work, is at least 50 miles from his former residence, and...
Find a lot more information on Page 830 of this - US Government Publication §217.
This is an interesting way to reduce your tax burden.
We all want to pay less in taxes but we do have to pay some taxes to keep the country running.
This will keep yours down a bit if you can take the allowance.