Which of the following expenses is generally NOT deductible when moving?

The expense that is generally not deductible when moving is the cost of travel expenses for family members. Under IRS regulations, moving expenses that are deductible typically pertain to the costs directly associated with the move, such as transporting household goods, pets, and vehicles.

Travel expenses for family members are not considered a necessary part of the moving process in the same way that the cost of moving personal belongings is. For a taxpayer, the move must be related to a job change and certain conditions must be met to qualify for any deductions.

Household goods, pets, and vehicles are part of the moving process that may incur direct costs eligible for deduction. Pets, while not as commonly thought of as household goods, can have associated transport costs that qualify. Vehicles can also be part of deductible moving costs if expenses like gas or other travel-related costs are incurred during the move. Thus, the expense related to travel for family members stands out as not qualifying under general IRS guidelines for moving expenses.