moving exp? when the furniture and cars don't show up when you do

[schirallicpa]

Client had to move from Germany to US.  Cars and furniture were held up for a few days.  They had to have transportation and rented a car to get to work.  And they needed some basic living items for their new home (as they have children) so had to purchase towels, air mattresses, some basic things like this.  Can this kind of stuff be included on 3903?

[Jack from Ohio]

No.  Those items do not meet the criteria of moving expenses.

[schirallicpa]

awwwhhhhh....grumble mumble.  I guess the IRS assumes that the moving company got there when you did.