vom 3903 MOVING EXPENSE ADJUSTMENT ieg8

U.S. Treasury Department or other taxable year beginning ___.. woo 1964, and ending 2.2020. 22 een eee eeeey Wena

Internal Revenue Service

(Attach this statement to your individual income tax return)

(See instructions before completing this form)
Name and address as shown on page 1 of Form 1040

Did you receive an allowance or reimbursement from your employer for any expenses related to this move which were not
actual travel expenses for you and members of your household; and transportation expenses of your household goods and

personal effects? [J Yes [J No. _ If “Yes,’”’ see instruction 5.
Dates | Departed ——st—~S~S Arived ' Additional mileage which you would have traveled
of from your old residence to your new business location
if you had not moved:
_move_| 119 a - .._ miles
Name and address of employer at old location
Name and address of employer at new location
Address of old residence
Period of employment in new location (see instruction 6) Total number of weeks

From .. 19.

SCHEDULE OF EXPENSES

1. Travel expenses:

(a) Railroad, airplane, boat, etc., fares.

(b) Meals and lodging en route

(c) Automobile expenses (attach schedule)

Total travel expenses
2. Transportation of household and personal property (see instruction 3)......... 002.00 cece cence ee

3. Total moving expenses (add lines 1 and 2)

4. Reimbursement for this move (other than amounts included as wages on Form W-2)............0005

5. [Femployer's payments (line 4) are less than moving expenses (line 3), enter the excess expenses here
and on line 2, Part Il, page 2, Form 1040.....s.s+sessseveceseccssccsssssevesevrsevssvsseee

6. If employer's payments (line 4) are larger than moving expenses (line 3), enter the excess payments
here and on line 8, Part Il, page 2, Form 1040 as ‘Excess moving reimbursement”. .



INSTRUCTIONS

1. Employees, including new employees, can now deduct
unreimbursed moving expenses which include the
cost of moving household goods,’ persona! property,
and the cost of traveling from the taxpayer's former
residence to his new residence.

The deduction is allowed only if (a) the change in
job location would have added at least 20 miles to
the distance to work if the taxpayer had not moved
to a new residence, or, if (b) he had no former prin-
cipal place of work, his new place of work is at least
20 miles from his former residence. In either case,
during the 12-month period immediately following his
arnval in the general location of his new principal
place of work, the taxpayer must be a full-time
employee, in such general location, during at least
39 weeks.

2. The term “moving expenses’’ includes only those
expenses which are reasonable under the circum-
stances of the particular move. Generally, expenses
are reasonable only if they are paid or incurred for
movement by the shortest and most direct route avail-
able from the taxpayer's former residence to his new
residence by the conventional mode or modes of
transportation actually used and in the shortest
period of time commonly required to travel the dis-
tance involved by such mode.

3. Expenses of moving household goods and personal
effects owned by the taxpayer or a member of his
household from the taxpayer's former residence to
his new residence includes the actual cost of trans-
portation or hauling, packing and crating, in-transit
storage, and insurance.

4. Expenses of traveling from the taxpayer’s former
residence to his new residence include the cost of
transportation and of meals and lodging en route
Qncluding the date of arrival) of both the taxpayer
and members of his household, who have both the
taxpayer's former residence and his new residence
as their principal place of abode. The deduction
for traveling expenses is allowable for only one trip
made by the taxpayer and members of his household;
however, it is not necessary that the taxpayer and all
members of his household travel together or at the
same time. Members of the taxpayer's household
do not include, for example, an individual such as
a servant, governess, chauffeur, nurse, valet, or
personal attendant.

If the taxpayer uses his own automobile as the mode
of transportation he can compute the transportation
expenses in either of two ways: (1) the actual out-
of-pocket expenses, for example, gasoline, oil, repairs,
etc., or, (2) ata rate of 5 cents per mile. If you claim
out-of-pocket expenses you must keep adequate rec-
ords to verify the amount. If you use the optional
method of 5 cents per mile you need only verify the
rmleage used in the computation. (Attach schedule.)

5. Moving expenses do not include such items as costs
incurred in the purchase or sale of property, losses
arising from the sale of property, penalties for break-
ing leases, mortgage penalties, expenses of refitting
rugs or draperies, expenses of connecting or dis-
connecting utilities, losses arising from the disposal
of memberships in clubs, tuition fees, and similar
items.

Travel expenses do not include, for example, living
or other expenses of the taxpayer and members of
his household following their date of arrival at the
new place of residence and while they are waiting
to enter the new residence or waiting for their house-
hold goods to arrive; expenses in connection with
house or apartment hunting; living expenses pre-
ceding the date of departure for the new place of
residence; expenses of trips for purposes of selling
property; expenses of trips to the former residence
by the taxpayer pending the move by his family to
the new place of residence; or any allowance for
depreciation.

If you were paid (reimbursed) by your employer for
expenses which are neither moving expenses, nor
travel expenses, as outlined above, you must include
such payments as reimbursements on line 4 of this
form, unless they have been included in wages shown
on your Form W-2. Any such amounts shown on
your Form W-2 should be reported as wages on
line 5, page 1, Form 1040. Check with your em-
ployer if you are in doubt as to whether or not the
payment is included in your Form W-2.

6. The 39-week and 12-month period begin on the date
you arrive in the general location of your new prin-
cipal place of work. Generally, this is the date on
which you arrive in the new area, immediately
before you commence regular work on the new job,
regardless of when your family arrives or when you
move to the new residence. It is not necessary that
you actually have employment on the date you arrive
at the new location. It is not necessary that you
work for one employer for the 39 weeks, nor that the
weeks be consecutive. It is necessary only that you
be employed on a full-time basis, and within the
general commuting area of such place of employ-
ment for at least 39 weeks during the 12-month
period following your arrival in the new area.

If, on or before the due date of your return, you have
not met the 39-week full-time employment test, but
it appears that by the end of the 12-month period
that this requirement will be met, you may claim
these moving expenses on your 1964 return. How-
ever, you may claim this adjustment after you meet
the test in 1965 by filing either an amended 1964
return or a claim for refund on Form 843 based
upon the allowable moving expenses. If you choose
to claim this adjustment on your 1964 return before
meeting the 39-week test but then fail to meet the
test in 1965, you must either include the amount as
income on your 1965 return or file an amended 1964
return eliminating the adjustment claimed.

U.S GOVERNMENT PRINTING OFFICE, 1965 0—108-141