The expenses are deducted directly from your adjusted gross income, rather than being included in itemized deductions. This may leave you free to take a standard deduction if that's usually to your advantage. It also bypasses regulations that sometimes make itemized deductions less valuable.

If you are qualified, you may deduct expenses of:

* Packing and transporting household goods, * Mileage for use of your own car (or gas and oil expenses) * Tolls and parking fees on trip * Up to 30 days' storage of household goods * Disconnecting and connecting utilities. * Transportation and lodging for yourself and members of your household while traveling to new home.

No longer deductible: $3,000 more for up to 30 days' temporary living expenses, house hunting trips, or costs of selling an old home and buying a new one.

According to K&M Relocation Network, which includes a corporate housing division, cost of a fully furnished apartment is typically 30 percent to 50 percent less than cost of a hotel room. For example, assuming that a one-night stay in a corporate apartment will cost you approximately $60, one night in a hotel could run as high as $120 or more. If you're on a $3,000 business travel budget, you'll get 50 nights in a corporate apartment for that price, but only 25 nights in a hotel before you're out of money.

While these facilities are designed to resemble home-like environments, utilities -- including telephone, cable TV, gas, and electricity -- usually are included in cost. To further illustrate potential cost savings of choosing corporate accommodations versus an apartment, consider all of little charges that add up when you're an apartment-dweller: a move-in deposit, monthly rent, electricity deposit, monthly electric bill, telephone service deposit, monthly phone bill, furniture rental deposit when applicable, monthly furniture rental when applicable, housewares deposit, monthly housewares rental, weekly housekeeping service, monthly cable TV fee, and cable deposit/installation. Corporate housing, in contrast, charges companies one monthly bill, a consolidated monthly statement that varies according to package selected by employer or employee.

Employers also are finding that providing such facilities eases stress of business travel or relocation. Studies have indicated that companies experience increased productivity from their employees when they are able to reduce their stress by living in an environment which closely resembles their normal living situation. The commute to work usually is kept to a minimum, entertainment opportunities are often present, and recreational activities are plentiful -- jogging trails, fitness centers, and tennis courts, for example.

But corporate housing providers realize they've got a potential market that extends far beyond business travel. Many people are in need of temporary housing for a variety of reasons -- vacations, seasonal travel, emergency stays, traveling with children, or interim housing, for example. For all of these groups, temporary housing represents a more attractive alternative -- particularly for families -- because of cost savings they may provide. Families who head to a restaurant three times a day, for example, may be alarmed at how quickly their travel budgets are drained; but a family who instead heads to a nearby grocery store for staples will save a significant amount of money. After all, parents know that children will be far more receptive to idea of cereal in kitchen than eggs Benedict at local restaurant. In response, multifamily developers, such as Gables Residential, increasingly are turning to corporate housing as a hot new avenue to generate business.