# § 82. Reimbursement of moving expenses
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.
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**Source Credit**: (Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579; amended Pub. L. 103–66, title XIII, § 13213(d)(3)(A), Aug. 10, 1993, 107 Stat. 474; Pub. L. 115–141, div. U, title IV, § 401(a)(34), Mar. 23, 2018, 132 Stat. 1186.)
## Editorial Notes
### Amendments
2018— substituted “of moving expenses” for “for expenses of moving” in section catchline.
1993— substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1993 Amendment
Amendment by applicable to reimbursements or other payments in respect of expenses incurred after , see , set out as a note under .
### Effective Date
Section applicable to taxable years beginning after , except that it does not apply to moving expenses paid or incurred before , in connection with the commencement of work by the taxpayer as an employee at a new principal place of work of which the taxpayer had been notified by his employer on or before , see , set out as an Effective Date of 1969 Amendment note under .
### Moving Expenses of Members of the Uniformed Services
Withholding, reporting, inclusion within adjusted gross income, and deduction for reimbursement for moving expenses of members of the uniformed services, see , , , set out as a note under .