Moving- Storage costs

[Beth]

I have a client that is moving and meets distance and time tests.

It has taken them longer than expected to find a new home.

In looking at Pub 521, storge costs say "within any 30 day period" Does this mean they can only deduct storage costs for 1 month? After a long search, and a short sale offer that fell through, storage costs look like they will be for about 6 months, as they are now building.

[solomon]

That is correct. From §1.217-2(b)(3)

Expenses of storing and insuring household goods and personal effects constitute in-transit expenses if incurred within any consecutive 30-day period after the day such goods and effects are moved from the taxpayer's former residence and prior to delivery at the taxpayer's new residence.