# 26 U.S.C. § 82: Reimbursement of moving expenses

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s82>. Cite pinpoints as 26 U.S.C. § 82(a)(1).

Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.

## Regulations

- [Treas. Reg. § 1.82-1](/26/reg/1.82-1.md): Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment. (interprets § 82)

## Leading cases

- [Hills v. Commissioner, 72 T.C. 958 (1979)](https://www.courtlistener.com/opinion/4705045/hills-v-commissioner/)
- [Hughes v. Commissioner, 65 T.C. 566 (1975)](https://www.courtlistener.com/opinion/4704179/hughes-v-commissioner/)
- [Wells v. Commissioner, 77 T.C. 908 (1981)](https://www.courtlistener.com/opinion/4705489/wells-v-commissioner/)

## Connections

Cites: § 132 Certain fringe benefits

Cited by: § 274 Disallowance of certain entertainment, etc., expenses

## Amendments

- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 579
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 474
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1186