Moving Expense Information for Employers and Employees

Note: A deduction is not allowed for moving expenses for members of the armed forces if your new domicile is outside Wisconsin. You may include expenses for moving out of Wisconsin only if you retained your Wisconsin domicile.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of September 20, 2021: secs. 71.01 and 71.22, Wis. Stats., and 26 U.S. Code §§ 132, 217, and 274.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.


​​Contact Us​

Wisconsin Department of Revenue​
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834


​Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100171

September 20​​, 2021