**The replacement purchase is not deductible as a moving expense**, even if the original item broke during a qualifying move.

Assuming your move qualifies for the federal deduction:

- **Shipping the original item:** deductible, subject to the applicable reimbursement rules. Household goods and personal possessions qualify; the item need not be required for work.
- **Buying its replacement:** a personal purchase, so you cannot include it in the moving-expense deduction.

The IRS defines eligible costs as transporting your household goods and personal effects, including packing, crating, and certain storage and insurance expenses. Replacement purchases fall outside those categories. See [IRS Publication 521 (2017)](https://www.irs.gov/pub/irs-prior/p521--2017.pdf).

A **separate casualty-loss deduction** would depend on what caused the damage and the tax year. Ordinary accidental breakage generally does not qualify. An unusual event, such as a moving-truck collision, could require separate analysis; any qualifying loss would be calculated from the damaged property’s basis and decline in value, reduced by reimbursement. The replacement price itself is not the deductible loss. See [IRS Publication 547](https://www.irs.gov/publications/p547).

**The tax year matters:** ordinary job-related moves could qualify under the pre-2018 rules. From 2018, federal eligibility is generally limited to qualifying military moves, with qualifying intelligence-community moves added beginning in 2026. See [IRS Topic 455](https://www.irs.gov/taxtopics/tc455).