Does DC allow for job related moving expenses?

[ea_rva aka acctgtaxmatters]

Client moved from SC to DC in 2021. Cannot find ANYWHERE on DC's site if they allow for the moving deduction or did they follow 2017 Tax Cuts and Jobs Act and disallow? Cannot find a good resource at all that shares what states conformed and which did not.

Many thanks in advance for all those that help us in this forum!!

[itonewbie · Accepted solution]

DC has rolling conformity with the IRC and starts with federal AGI.  Since there are no special provisions under DC law to allow for the deduction of moving expenses, which has been suspended by TCJA, your client won't be able to claim the deduction on the DC return (unless your client relocated as a member of the U.S. Armed Forces pursuant to a military order or a permanent change of station).

[ea_rva aka acctgtaxmatters]

Many thanks itonewbie!

[itonewbie]

NP, @ea_rva aka acctgtaxmatters!