That's a good question.

The gross up form that his employer sent that this assistance is "considered taxable income". So I guess if he was military or could claim moving in some other way, we could claim it,

Still not clear to me why they split the moving assistance into money he received vs money paid to a 3rd party (gross up) other than to help the TP reconcile his books.

I will treat forms for info purposes only

Thanks all