Indirect costs involved in house-hunting trips, temporary living expenses, and home purchase or sale expenses are taxable to the employee. However, reimbursement of direct costs of moving household goods and personal effects and travel expenses (not including meals) from the old residence to the new residence (limited to one trip for the employee and all members of his or her family) are not taxable if (1)the expenses are paid or incurred in connection with the commencement of work at a new location, (2)the employee's commute to the new principal place of work is at least 50 miles farther than the employee's commute from his or her old residence, and (3)the employee works in the new location for 39 weeks during the 12-month period following the move.