Taxes, Cash & Savings · Surprise rank #168
Moved for a New Job? New York May Still Allow a State Moving-Expense Deduction
New York’s current IT-225 instructions preserve a state modification for some qualifying work-related civilian moving expenses.
Who
New York taxpayers who moved to a new home because of a new principal workplace and satisfy the applicable state tests.
Where: New York State income-tax filers
What to do
Start here: Review the current IT-225 instructions and the referenced moving-expense rules before entering the New York modification.
Eligibility: The move must be closely related in time and place to starting work at the new job location and meet both distance and time tests described in current IT-225 instructions.
What you get
A New York tax modification can allow qualifying moving expenses tied to a new principal workplace when the state’s distance, time and job-related tests are met.
Benefit: A deduction for qualifying moving expenses, reducing New York taxable income rather than producing a dollar-for-dollar credit.
Possible value: Depends on eligible moving costs and the taxpayer’s New York marginal tax rate.
Good to know
Important: This is a New York state tax treatment, not a promise that the same expense is deductible federally. Tax rules changed federally after 2017 and again after the temporary federal suspension period, so use current-year instructions.
Availability: Active under current New York IT-225 instructions.
Why people miss it: People often stop after learning the federal moving-expense rules and never check whether New York requires a separate state adjustment.
Sources reviewed: Aug 10, 2026