Department of the Treasury

Internal Revenue Service

Publication 521

Cat. No. 15040E

Moving

Expenses

For use in preparing

2018 Returns

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Contents

What's New .............................. 1

Reminders ............................... 1

Introduction .............................. 2

Who Can Deduct Moving Expenses ............ 2

Deductible Moving Expenses ................. 2

Nondeductible Expenses .................... 4

Reimbursements .......................... 4

How and When To Report ................... 5

Illustrated Example ........................ 6

How To Get Tax Help ....................... 7

Index .................................. 10

What's New

Suspension of moving expense deductions. For tax 

years 2018 through 2025, the deduction of certain moving 

expenses is suspended for nonmilitary taxpayers. In order 

to deduct certain moving expenses, you must be an active 

member of the military and moving due to a permanent 

change of duty station. For more information, see Who 

Can Deduct Moving Expenses, later.

Moving expense reimbursements. For tax years 2018 

through 2025, reimbursements for certain moving expenses are no longer excluded from the gross income of nonmilitary taxpayers. For more information, see Reimbursements, later.

Standard mileage rate. For 2018, the standard mileage 

rate for using your vehicle to move to a new home is 18 

cents a mile. See Travel by car under Deductible Moving 

Expenses.

Reminders

Future developments. For the latest information about 

developments related to Pub. 521, such as legislation 

enacted after it was published, go to IRS.gov/Pub521.

Change of address. If you change your mailing address, 

be sure to notify the IRS using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for 

your old address. Addresses for the service centers are 

on the back of the form. If you change your business address or the identity of your responsible party, use Form 

8822-B, Change of Address or Responsible Party — Business.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for 

Missing & Exploited Children® (NCMEC). Photographs of 

missing children selected by the Center may appear in 

this publication on pages that would otherwise be blank. 

You can help bring these children home by looking at the 

Feb 19, 2019
photographs and calling 1-800-THE-LOST 

(1-800-843-5678) if you recognize a child.

Introduction

This publication explains the deduction of certain moving 

expenses to a new home by active military taxpayers (and 

certain family members) because of a permanent change 

of duty station. It includes the following topics.

• Who can deduct moving expenses.

• What moving expenses are deductible.

• What moving expenses aren't deductible.

• How a reimbursement affects your moving expense 

deduction.

• How and when to report moving expenses.

Form 3903, Moving Expenses, is used to claim the moving expense deduction. An example of how to report your 

moving expenses is shown near the end of the publication.

Recordkeeping. It is important to maintain an accurate 

record of expenses you paid to move. You should save 

items such as receipts, bills, canceled checks, credit card 

statements, and mileage logs. Also, you should save your 

Form W-2 and statements of reimbursement from your 

employer.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/

FormComments. Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments as we revise our tax forms, instructions, and publications.

Ordering forms and publications. Visit IRS.gov/

FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current 

and prior-year forms and instructions. Your order should 

arrive within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To 

Get Tax Help at the end of this publication.

Useful Items

You may want to see:

Publication

 3 Armed Forces' Tax Guide

Forms (and Instructions)

U.S. Individual Income Tax Return

Additional Income and 

Adjustments to Income

Amended U.S. Individual Income Tax Return

Moving Expenses

Change of Address

Change of Address or Responsible Party — 

Business

See How To Get Tax Help near the end of this publication, 

for information about getting the publications and the 

forms listed above.

Who Can Deduct Moving 

Expenses

If you are a member of the Armed Forces on active duty 

and you move because of a permanent change of station, 

you can deduct your unreimbursed moving expenses.

A permanent change of station includes:

• A move from your home to your first post of active 

duty,

• A move from one permanent post of duty to another, 

and

• A move from your last post of duty to your home or to 

a nearer point in the United States. The move must 

occur within 1 year of ending your active duty or within 

the period allowed under the Joint Travel Regulations.

Spouse and dependents. If a member of the Armed 

Forces dies, is imprisoned, or deserts, a permanent 

change of station for the spouse or dependent includes a 

move to:

• The place of enlistment;

• The member's, spouse's, or dependent's home of record; or

• A nearer point in the United States.

If the military moves you, your spouse, and dependents 

to or from separate locations, the moves are treated as a 

single move to your new main job location.

Deductible Moving Expenses

If you meet the requirements discussed earlier under Who 

Can Deduct Moving Expenses, you can deduct the reasonable expenses of:

• Moving your household goods and personal effects 

(including in-transit or foreign-move storage expenses), and

 1040

 Schedule 1 (Form 1040)

 1040X

 3903

 8822

 8822-B

Page 2 Publication 521 (2018)
• Traveling (including lodging but not meals) to your 

new home.

You can't deduct any expenses for meals.

Reasonable expenses. You can deduct only those expenses that are reasonable for the circumstances of your 

move. For example, the cost of traveling from your former 

home to your new one should be by the shortest, most direct route available by conventional transportation. If, during your trip to your new home, you stop over, or make 

side trips for sightseeing, the additional expenses for your 

stopover or side trips aren't deductible as moving expenses.

Example. Beth moves from Devens, Massachusetts, 

to Brooklyn, New York, her new duty station. On her way 

to Brooklyn, Beth drove into Canada to visit the Toronto 

Zoo. Since Beth's excursion into Canada was away from 

the usual Devens-Brooklyn route, the expenses paid or incurred for the excursion aren't deductible. Beth can only 

deduct what it would have cost to drive directly from Devens to Brooklyn. Likewise, Beth can't deduct any expenses, such as the cost of a hotel room, caused by the delay 

for sightseeing.

Travel by car. If you use your car to take yourself, members of your household, or your personal effects to your 

new home, you can figure your expenses by deducting either:

• Your actual expenses, such as the amount you pay for 

gas and oil for your car, if you keep an accurate record 

of each expense, or

• The standard mileage rate of 18 cents a mile.

Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the 

parking fees and tolls you pay to move. You can't deduct 

any part of general repairs, general maintenance, insurance, or depreciation for your car.

Member of your household. You can deduct moving 

expenses you pay for yourself and members of your 

household. A member of your household is anyone who 

has both your former and new home as his or her home. It 

doesn't include a tenant or employee, unless that person 

is your dependent.

Moves to Locations in the United 

States

If you meet the requirements under Who Can Deduct 

Moving Expenses, earlier, you can deduct expenses for a 

move to the area of a new main job location within the United States or its possessions. Your move may be from 

one U.S. location to another or from a foreign country to 

the United States.

Household goods and personal effects. You can deduct the cost of packing, crating, and transporting your 

CAUTION

!

household goods and personal effects and those of the 

members of your household from your former home to 

your new home. For purposes of moving expenses, the 

term “personal effects” includes, but isn't limited to, movable personal property that the taxpayer owns and frequently uses.

If you use your own car to move your things, see Travel 

by car, earlier.

You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects.

You can deduct the cost of shipping your car and your 

household pets to your new home.

You can deduct the cost of moving your household 

goods and personal effects from a place other than your 

former home. Your deduction is limited to the amount it 

would have cost to move them from your former home.

Example. Paul Brown has been stationed in North 

Carolina for the last four years. Because he has been 

renting a small apartment, he stored some furniture at his 

parents' home in Georgia. Paul received a permanent 

change in duty station to Washington, DC. It cost him 

$900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. It would have cost 

$1,800 to ship the stored furniture from North Carolina to 

Washington. He can deduct only $1,800 of the $3,000 he 

paid. The amount he can deduct for moving his furniture is 

$2,700 ($900 + $1,800).

You can't deduct the cost of moving furniture you 

buy on the way to your new home.

Storage expenses. You can include the cost of storing 

and insuring household goods and personal effects within 

any period of 30 consecutive days after the day your 

things are moved from your former home and before they 

are delivered to your new home.

Travel expenses. You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new 

home. This includes expenses for the day you arrive.

The day of arrival is the day you secure lodging at the 

new place of residence, even if the lodging is on a temporary basis.

You can include any lodging expenses you had in the 

area of your former home within 1 day after you could no 

longer live in your former home because your furniture 

had been moved.

The members of your household don't have to travel together or at the same time. However, you can only deduct 

expenses for one trip per person. If you use your own car, 

see Travel by car, earlier.

Example. In February 2018, Josh and Robyn moved 

from Bellevue, Nebraska, where Robyn was stationed at 

her new duty station in Washington, DC. Josh drove the 

family car to Washington, a trip of 1,160 miles. His expenses were $209 for mileage (1,160 x 18 cents a mile) plus 

$40 for tolls and $150 for lodging, for a total of $399. One 

CAUTION

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Publication 521 (2018) Page 3
week later, Robyn flew from Bellevue to Washington. Her 

only expense was her $400 plane ticket. Their deduction 

is $799 (Josh's $399 + Robyn's $400).

Moves to Locations Outside the 

United States

To deduct expenses for a move outside the United States, 

you must move to the area of a new place of work outside 

the United States and its possessions. You must meet the 

requirements under Who Can Deduct Moving Expenses, 

earlier.

Deductible expenses. If your move is to a location outside the United States and its possessions, you can deduct the following expenses.

• The cost of moving household goods and personal effects from your former home to your new home.

• The cost of traveling (including lodging) from your former home to your new home.

• The cost of moving household goods and personal effects to and from storage.

• The cost of storing household goods and personal effects while you are at the new job location.

The first two items were explained earlier under Moves to 

Locations in the United States. The last two items are discussed later.

Moving goods and effects to and from storage. You 

can deduct the reasonable expenses of moving your personal effects to and from storage.

Storage expenses. You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains 

your main job location.

Moving expenses allocable to excluded foreign income. If you live and work outside the United States, you 

may be able to exclude from income part or all of the income you earn in the foreign country. You may also be 

able to claim a foreign housing exclusion or deduction. 

However, if you do claim the foreign earned income or foreign housing exclusion, you can't deduct the part of your 

moving expenses that relates to the excluded income.

Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, explains how to figure the part of your moving 

expenses that relates to excluded income. You can get 

the publication from most U.S. embassies and consulates, 

or see How To Get Tax Help at the end of this publication.

Nondeductible Expenses

You can't deduct the following items as moving expenses.

• Any part of the purchase price of your new home.

• Car tags.

• Driver's license.

• Expenses of buying or selling a home (including closing costs, mortgage fees, and points).

• Expenses of entering into or breaking a lease.

• Home improvements to help sell your home.

• Loss on the sale of your home.

• Losses from disposing of memberships in clubs.

• Mortgage penalties.

• Pre-move househunting expenses.

• Real estate taxes.

• Refitting of carpet and draperies.

• Return trips to your former residence.

• Security deposits (including any given up due to the 

move).

• Storage charges except those incurred in transit and 

for foreign moves.

No double deduction. You can't take a moving expense 

deduction and a business expense deduction for the 

same expenses. You must decide if your expenses are 

deductible as moving expenses or as business expenses. 

For example, expenses you have for travel, meals, and 

lodging while temporarily working at a place away from 

your regular place of work may be deductible as business 

expenses if you are considered away from home on business. In most cases, your work at a single location is considered temporary if it is realistically expected to last (and 

does in fact last) for 1 year or less.

See Pub. 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses.

Reimbursements

This section explains how to report a reimbursement (including advances and allowances) on your tax return. It 

covers reimbursements for any of your moving expenses 

discussed in this publication.

For tax years 2018 through 2025, the exclusion of 

moving expense reimbursements for nonmilitary 

taxpayers is suspended.

Services or reimbursements provided by government. Don't include in income the value of moving and 

storage services provided by the government because of 

a permanent change of station. In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual 

moving expenses, the government must include the excess in your wages on Form W-2. However, the excess 

portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in 

housing allowance isn't included in income and shouldn't 

be included in box 1 of Form W-2.

CAUTION

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Page 4 Publication 521 (2018)
If your reimbursements or allowances are less than 

your actual moving expenses, don't include the reimbursements or allowances in income. You can deduct the 

expenses that are more than your reimbursements. See 

Deductible Moving Expenses, earlier.

You can't claim a moving expense deduction for 

expenses covered by reimbursements excluded 

from income.

Uniform Relocation Assistance and Real Property 

Acquisition Policies Act of 1970. Don't include in income any moving expense payment you received under 

the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. These payments are made 

to persons displaced from their homes, businesses, or 

farms by federal projects.

How and When To Report

This section explains how and when to report your moving 

expenses and any reimbursements you received for your 

move. For a quick overview, see Table 2.

Form 3903

Use Form 3903 to figure your moving expense deduction. 

Use a separate Form 3903 for each move for which you 

are deducting expenses.

Don't file Form 3903 if all of the following apply.

• You moved to a location outside the United States in 

an earlier year.

• You are claiming only storage fees while you were 

away from the United States.

• Any amount your employer paid for the storage fees is 

included as wages in box 1 of your Form W-2.

Instead, enter the storage fees (after the reduction for the 

part that is allocable to excluded income) on Schedule 1 

(Form 1040), line 26, and enter “Storage” on the dotted 

line next to the amount.

Completing Form 3903. Take the following steps.

1. Complete lines 1 through 3 of the form, using your actual expenses. However, if you use your own car, you 

can figure expenses based on the standard mileage 

rate, instead of the actual amounts for gas and oil.

2. Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Don't include the value 

of moving or storage services provided by the government. Also, don't include any part of a dislocation allowance, a temporary lodging allowance, a temporary 

lodging expense, or a move-in housing allowance.

3. Complete line 5. If line 3 is more than line 4, subtract 

line 4 from line 3 and enter the result on line 5 and on 

Schedule 1 (Form 1040), line 26. This is your moving 

expense deduction. If line 3 is equal to or less than 

CAUTION

!

line 4, you don't have a moving expense deduction. 

Subtract line 3 from line 4 and, if the result is more 

than zero, enter it on Form 1040, line 1.

If the military moves you, your spouse, and dependents, 

to or from different locations, treat these moves as a single move.

Don't deduct any expenses for moving or storage 

services provided by the government. 

Expenses greater than reimbursement. If line 3 is 

more than line 4, subtract line 4 from line 3 and enter the 

result on line 5 and on Schedule 1 (Form 1040), line 26. 

This is your moving expense deduction.

Expenses equal to or less than reimbursement. If 

line 3 is equal to or less than line 4, you have no moving 

expense deduction. Subtract line 3 from line 4 and, if the 

result is more than zero, include it as income on Form 

1040, line 1.

Where to deduct. Deduct your moving expenses on 

Schedule 1 (Form 1040), line 26. The amount of moving 

expenses you can deduct is shown on Form 3903, line 5.

When To Deduct Expenses

You may have a choice of when to deduct your moving 

expenses.

Expenses not fully reimbursed. If you weren't reimbursed for all of your moving expenses, deduct those expenses not reimbursed in the year you paid or incurred 

the expenses.

Example. In December 2017, you received a military 

order for a permanent change in duty station to another 

city in the United States, where you are still stationed. You 

are single and weren't reimbursed for all of your moving 

expenses. In 2017, you paid to move your furniture and 

deducted these expenses on your 2017 tax return. In January 2018, you paid for travel to the new city. You can deduct these additional expenses on your 2018 tax return.

Expenses reimbursed. If you are reimbursed for your 

expenses and you use the cash method of accounting, 

you can deduct your expenses either in the year you paid 

them or in the year you received the reimbursement. If you 

use the cash method of accounting, you can choose to 

deduct the expenses in the year you are reimbursed even 

though you paid the expenses in a different year. See 

Choosing when to deduct next.

If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Schedule 1 (Form 1040), line 21.

Choosing when to deduct. If you use the cash 

method of accounting, which is used by most individuals, 

you can choose to deduct moving expenses in the year 

your employer reimburses you if:

• You paid the expenses in a year before the year of reimbursement, or

CAUTION

!

Publication 521 (2018) Page 5
• You paid the expenses in the year immediately after 

the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year.

How to make the choice. You choose to deduct moving expenses in the year you received reimbursement by 

taking the deduction on your return, or amended return, 

for that year.

You can't deduct any moving expenses for which 

you received a reimbursement that wasn't included in your income.

Illustrated Example

Tom and Peggy are married and have two children. They 

owned a home in Tampa, Florida, where Tom, an active 

member of the Air Force, was stationed. On February 7, 

2018, Tom received military orders informing him of a 

mandatory change in post of duty to the Los Angeles Air 

Force Base in El Segundo, California. Peggy flew to California on March 1 to look for a new home. She put down a 

down payment of $25,000 on a house being built and returned to Tampa on March 4. Tom and Peggy sold their 

Tampa home for $1,500 less than they paid for it. They 

contracted to have their personal effects moved to California on April 3. The family drove to El Segundo, California, 

where they found that their new home wasn't finished. 

They stayed in a nearby motel until the house was ready 

on May 1. On April 13, Tom resumed his duties at the Los 

Angeles Air Force Base where he is currently stationed.

Their records for the move show:

CAUTION

!

1) Peggy's pre-move househunting 

trip:

Travel and lodging ............ $  449

Meals .................... 75 $   524

2) Down payment on El Segundo

home ............................... 25,000

3) Real estate commission paid on 

sale of Tampa home ..................... 3,500

4) Loss on sale of Tampa home (not 

including real estate commission) ............ 1,500

5) Amount paid for moving personal 

effects (furniture, other household 

goods, etc.) ........................... 8,000

6) Expenses of driving to El Segundo:

Mileage (Start 14,278; 

End 16,478)

2,550 miles at 18 cents a mile .... $ 459

Lodging ................... 180

Meals .................... 320 959

7) Cost of temporary living 

expenses in El Segundo:

Motel rooms ................ $1,450

Meals .................... 2,280 3,730

Total .................................. $43,128

Tom was reimbursed as follows:

Moving personal effects .................... $ 6,800

Travel (and lodging) to El Segundo ............. 639

Total reimbursement ...................... $7,439

The military included this reimbursement on Tom's 

Form W-2 for the year. The reimbursement of allowable 

expenses, $7,439 for moving household goods and travel 

Table 2. Reporting Your Moving Expenses and Reimbursements

IF your Form W-2 

shows... AND you have... THEN...

your reimbursement 

reported only in box 12 

with code P

moving expenses greater than 

the amount in box 12 

file Form 3903 showing all allowable expenses* and 

reimbursements. 

your reimbursement 

reported only in box 12 

with code P

moving expenses equal to the 

amount in box 12 

don't file Form 3903.

your reimbursement 

divided between 

box 12 and box 1 

moving expenses greater than 

the amount in box 12 

file Form 3903 showing all allowable expenses,* but only the 

reimbursements reported in box 12 of Form W-2.

your entire 

reimbursement 

reported as wages in 

box 1

moving expenses file Form 3903 showing all allowable expenses,* but don't show 

any reimbursements.

no reimbursement moving expenses file Form 3903 showing all allowable expenses.*

* See Deductible Moving Expenses, earlier, for allowable expenses.

Page 6 Publication 521 (2018)
to El Segundo, was included in box 12 of Form W-2. His 

employer identified this amount with code P.

To figure his tax deduction for moving expenses, Tom 

enters the following amounts on Form 3903.

Item 5 — moving personal effects (line 1) ......... $8,000

Item 6 — driving to San Diego ($459 + $180) 

(line 2) ............................... 639

Total tax deductible moving expenses (line 3) ...... $8,639

Minus: Reimbursement included in box 12 

of Form W-2 (line 4) ...................... 7,439

Tax deduction for moving expenses (line 5) ........ $1,200

Tom's Form 3903 is shown later. He also enters his deduction, $1,200, on Schedule 1 (Form 1040), line 26.

Nondeductible expenses. Of the $43,213 expenses 

that Tom and Peggy incurred, the following items totaling 

$34,574 ($43,213 – $8,639) can't be deducted.

• Item 1 — pre-move househunting expenses of $524.

• Item 2 — the $25,000 down payment on the El Segundo home. If any part of it were for payment of deductible taxes or interest on the mortgage on the 

house, that part would be deductible as an itemized 

deduction.

• Item 3 — the $3,500 real estate commission paid on 

the sale of the Tampa home. The commission is used 

to figure the gain or loss on the sale.

• Item 4 — the $1,500 loss on the sale of the Tampa 

home.

• Item 6 — the $320 expense for meals while driving to 

El Segundo. (However, the lodging and car expenses 

are deductible.)

• Item 7 — temporary living expenses of $3,730.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, 

forms, or instructions, go to IRS.gov and find resources 

that can help you right away.

Tax reform. Major tax reform legislation impacting individuals, businesses, and tax-exempt entities was approved by Congress in the Tax Cuts and Jobs Act on December 22, 2017. Go to IRS.gov/TaxReform for 

information and updates on how this legislation affects 

your taxes.

Preparing and filing your tax return. Find free options 

to prepare and file your return on IRS.gov or in your local 

community if you qualify.

The Volunteer Income Tax Assistance (VITA) program 

offers free tax help to people who generally make $55,000 

or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their 

own tax returns. The Tax Counseling for the Elderly (TCE) 

program offers free tax help for all taxpayers, particularly 

Form 3903

Department of the Treasury 

Internal Revenue Service

Moving Expenses 

 Go to www.irs.gov/Form3903 for instructions and the latest information.

 Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2018

Attachment 

Sequence No. 170 

Name(s) shown on return Your social security number 

Before you begin: You can deduct moving expenses only if you are a Member of the Armed Forces and meet certain other 

requirements. See the instructions to nd out if you qualify.

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . ... . . . .... . . . .... . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . ..... . . ... . 3 

4 Enter the total amount the government paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . ... . . . ..... . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 1, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Schedule 1 (Form 1040), 

line 26, or Form 1040NR, line 26. This is your moving expense deduction . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K Form 3903 (2018) 

Tom and Peggy Smith

8,000

639

8,639

7,439

1,200

√

325-00-6437

Publication 521 (2018) Page 7
those who are 60 years of age and older. TCE volunteers 

specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing 

and filing your return which include the following.

• Free File. Go to IRS.gov/FreeFile to see if you qualify 

to use brand-name software to prepare and e-file your 

federal tax return for free.

• VITA. Go to IRS.gov/VITA, download the free IRS2Go 

app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation.

• TCE. Go to IRS.gov/TCE, download the free IRS2Go 

app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation.

Getting answers to your tax questions. On 

IRS.gov, get answers to your tax questions anytime, anywhere.

• Go to IRS.gov/Help for a variety of tools that will help 

you get answers to some of the most common tax 

questions.

• Go to IRS.gov/ITA for the Interactive Tax Assistant, a 

tool that will ask you questions on a number of tax law 

topics and provide answers. You can print the entire 

interview and the final response for your records.

• Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on 

tax-saving opportunities, 2018 tax changes, and thousands of interactive links to help you find answers to 

your questions. View it online in HTML, as a PDF, or 

download it to your mobile device as an eBook.

• You may also be able to access tax law information in 

your electronic filing software.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all of the forms and publications you may need. You can also download and view 

popular tax publications and instructions (including the 

1040 instructions) on mobile devices as an eBook at no 

charge. Or you can go to IRS.gov/OrderForms to place an 

order and have forms mailed to you within 10 business 

days.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe, pay online, or set up an online payment agreement.

• Access your tax records online.

• Review the past 24 months of your payment history.

• Go to IRS.gov/SecureAccess to review the required 

identity authentication process.

Using direct deposit. The fastest way to receive a tax 

refund is to combine direct deposit and IRS e-file. Direct 

deposit securely and electronically transfers your refund 

directly into your financial account. Eight in 10 taxpayers 

use direct deposit to receive their refund. The IRS issues 

more than 90% of refunds in less than 21 days.

Refund timing for returns claiming certain credits. 

The IRS can’t issue refunds before mid-February 2019 for 

returns that claimed the earned income credit (EIC) or the 

additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a return. The quickest 

way to get a copy of your tax transcript is to go to IRS.gov/

Transcripts. Click on either "Get Transcript Online" or "Get 

Transcript by Mail" to order a copy of your transcript. If 

you prefer, you can:

• Order your transcript by calling 800-908-9946, or

• Mail Form 4506-T or Form 4506T-EZ (both available 

on IRS.gov).

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

EIC.

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number.

• The IRS Withholding Calculator (IRS.gov/W4App) estimates the amount you should have withheld from 

your paycheck for federal income tax purposes and 

can help you perform a “paycheck checkup.”

• The First Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040), 

choose not to claim state and local income taxes, and 

you didn’t save your receipts showing the sales tax 

you paid.

Resolving tax-related identity theft issues.

• The IRS doesn’t initiate contact with taxpayers by 

email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media 

channels.

• Go to IRS.gov/IDProtection for information.

• If your SSN has been lost or stolen or you suspect 

you’re a victim of tax-related identity theft, visit 

IRS.gov/IdentiityTheft to learn what steps you should 

take.

Checking on the status of your refund. 

• Go to IRS.gov/Refunds.

Page 8 Publication 521 (2018)
• The IRS can’t issue refunds before mid-February 2019 

for returns that claimed the EIC or the ACTC. This applies to the entire refund, not just the portion 

associated with these credits.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are 

safe and secure. You can make electronic payments online, by phone, and from a mobile device using the 

IRS2Go app. Paying electronically is quick, easy, and 

faster than mailing in a check or money order. Go to 

IRS.gov/Payments to make a payment using any of the 

following options.

• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

• Debit or credit card: Choose an approved payment 

processor to pay online, by phone, and by mobile device.

• Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation 

software or through a tax professional.

• Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

• Check or money order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

• Use the Offer in Compromise Pre-Qualifier (IRS.gov/

OIC) to see if you can settle your tax debt for less than 

the full amount you owe.

Checking the status of an amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks 

from the date you mailed your amended return for it to 

show up in our system and processing it can take up to 16 

weeks.

Understanding an IRS notice or letter. Go to IRS.gov/

Notices to find additional information about responding to 

an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many 

questions can be answered on IRS.gov without visiting an 

IRS Tax Assistance Center (TAC). Go to IRS.gov/

LetUsHelp for the topics people ask about most. If you still 

need help, IRS TACs provide tax help when a tax issue 

can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance 

that you can get the service you need without long wait 

times. Before you visit, go to IRS.gov/TACLocator to find 

the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay 

Connected tab, choose the Contact Us option and click on 

“Local Offices.”

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the 

following resources available. Taxpayers can find information on IRS.gov in the following languages.

• Spanish (IRS.gov/Spanish).

• Chinese (IRS.gov/Chinese).

• Vietnamese (IRS.gov/Vietnamese).

• Korean (IRS.gov/Korean).

• Russian (IRS.gov/Russian).

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available 

free to taxpayers.

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. Their job is 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do For You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

Publication 521 (2018) Page 9
• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. Your local advocate’s number is in your 

local directory and at TaxpayerAdvocate.IRS.gov/

Contact-Us. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

please report it to them at IRS.gov/SAMS.

TAS also has a website, Tax Reform Changes, which 

shows you how the new tax law may change your future 

tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the 

IRS Form 1040. Go to TaxChanges.us for more information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need 

to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can 

provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or 

a small fee. To find a clinic near you, visit 

TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Pub. 

4134, Low Income Taxpayer Clinic List.

To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Address, change of 1

Armed Forces:

Services or reimbursements 

provided by government 4

Spouse and dependents 2

Assistance (See Tax help)

C

Change of address 1

D

Deductible moving expenses 2–4

Household goods 3

Moving to and from storage 4

Member of your household 3

Moves in U.S. 3

Moves outside U.S. 4

Moving expenses allocable to 

excluded foreign income 4

Personal effects 3

Moving to and from storage 4

Reasonable expenses 3

Storage expenses 3, 4

Travel by car 3

Travel expenses 3

E

Excluded foreign income:

Moving expenses allocable to 4

F

Form 1040:

Moving expense deduction 5

Form 3903:

Completing form 5

Moving expense deduction 

calculation 5

Form W-2:

Reimbursements:

Government provided for Armed 

Forces members 4

H

Household goods 3

Moving to and from storage 4

I

Identity theft 8

Important reminders 1

M

Member of household 3

Mileage rate 1

Missing children, photographs of 1

Moves:

In U.S. 3

Outside U.S. 4

To and from storage 4

Moving expenses 2

 (See also Who can deduct)

 (See also Deductible moving 

expenses)

N

Nondeductible expenses 4

P

Personal effects 3

Moving to and from storage 4

Publications (See Tax help)

R

Reasonable expenses 3

Reimbursements 4

Armed Forces members 4

Reporting moving expenses and 

reimbursements (Table 2) 5

Reporting expenses 5

Expenses equal to or less than 

reimbursement 5

Expenses greater than 

reimbursement 5

Form 3903, deduction calculation 5

Moving expenses and 

reimbursements (Table 2) 5

S

Spouse of Armed Forces 

member 2

Standard mileage rate 1

Storage expenses 3, 4

T

Tables and figures:

Reporting moving expenses and 

reimbursements (Table 2) 5

Page 10 Publication 521 (2018)
Tax help 7

Travel by car 3

Travel expenses 3

U

Uniform Relocation Assistance and 

Real Property Acquisition 

Policies Act of 1970 5

W

When to deduct expenses 5, 6

Choosing when to deduct 5

Expenses not reimbursed 5

Expenses reimbursed 5

How to make choice 6

Who can deduct 2

Publication 521 (2018) Page 11