Moving Expenses OMB No. 1545-0062 Form 3903

© Attach to Form 1040.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 62

Name(s) shown on Form 1040 Your social security number

1

1

Enter the amount you paid for travel and lodging expenses in moving from your old home to

your new home. Do not include meals (see instructions)

2

3 Add lines 1 and 2

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

not included in the wages box (box 1) of your W-2 form. This amount should be identified with

code P in box 13 of your W-2 form

4

Subtract line 4 from line 3. Enter the result here and on the “Moving expenses” line of Form

1040. This is your moving expense deduction

5

Enter the amount you paid for transportation and storage of household goods and personal

effects (see instructions)

Before you begin, see the Distance Test and Time Test in the instructions to make sure you can take this deduction. If you are

a member of the armed forces, see the instructions to find out how to complete this form.

2

3

5

4

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (Rev. 10-98)

Is line 3 more than line 4?

Yes.

No.

Go to line 5.

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 the “Wages, salaries, tips, etc.” line of Form 1040.

General Instructions

Purpose of Form

Use Form 3903 to figure your moving

expense deduction if: 

For more details, see Pub. 521, Moving

Expenses.

Who May Deduct Moving

Expenses

If you moved to a different home because

of a change in job location, you may be

able to deduct your moving expenses. You

may be able to take the deduction whether

you are self-employed or an employee. But

you must meet certain tests explained

next.

Distance Test

Time Test

What If You Do Not Meet the Time Test

Before Your Return Is Due? If you expect

to meet the time test, you may deduct

Your new principal workplace must be at

least 50 miles farther from your old home

than your old workplace was. For example,

if your old workplace was 3 miles from

your old home, your new workplace must

be at least 53 miles from that home. If you

did not have an old workplace, your new

workplace must be at least 50 miles from

If you are an employee, you must work full

time in the general area of your new

workplace for at least 39 weeks during the

12 months right after you move. If you are

self-employed, you must work full time in

the general area of your new workplace for

at least 39 weeks during the first 12

months and a total of at least 78 weeks

during the 24 months right after you move.

(Rev. October 1998)

A Change To Note

Beginning in 1998, include on lines 1 and 2

of Form 3903 only the amounts you

actually paid for the expenses listed.

Include on those lines the total amount you

paid even if your employer reimbursed you

for the expenses. Use line 4 to report

amounts your employer paid directly to you

for the expenses listed on lines 1 and 2 if

they are not reported to you as wages on

Form W-2.

● You moved to a new principal place of

work (workplace) within the United States

or its possessions, OR

● You moved to a new workplace outside

the United States or its possessions and

you are a U.S. citizen or resident alien.

TIP: If you are not sure if you meet the

distance test, use the worksheet on this

page.

Distance Test Worksheet (keep a copy for your records)

1. miles

2. miles

3. miles

Is line 3 at least 50 miles?

Yes. You meet this test.

No. You do not meet this test. You cannot deduct your moving expenses. Do not

complete Form 3903.

If you qualify to deduct expenses for

more than one move, use a separate Form

3903 for each move.

Enter the number of miles from your old home to your new

workplace

Enter the number of miles from your old home to your old

workplace

Subtract line 2 from line 1. If zero or less, enter -0-

1.

2.

3.

your old home. The distance between the

two points is the shortest of the more

commonly traveled routes between them.

Do not include on Form 3903 any

amount your employer paid to a third party

(such as a moving or storage company).

Also, do not include the value of any

services your employer provided in kind.
Form 3903 (Rev. 10-98) page 2

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of the

United States. You are required to give us

the information. We need it to ensure that

you are complying with these laws and to

allow us to figure and collect the right

amount of tax.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average time

is: Recordkeeping, 33 min.; Learning

about the law or the form, 9 min.;

Preparing the form, 13 min.; and

Copying, assembling, and sending the

form to the IRS, 14 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you. See

the Instructions for Form 1040.

Members of the Armed

Forces

If you are in the armed forces, you do not

have to meet the distance and time tests

if the move is due to a permanent change

of station. A permanent change of station

includes a move in connection with and

within 1 year of retirement or other

termination of active duty.

How To Complete the Form

On line 4, enter the total reimbursements

and allowances you received from the

government in connection with the

expenses you claimed on lines 1 and 2. Do

not include the value of moving services

provided by the government. Complete line

5 if applicable.

Retirees or Survivors Living

Outside the United States

If you are a retiree or survivor who moved

to a home in the United States or its

possessions and you meet the following

requirements, you are treated as if you

moved to a new workplace located in the

United States. You are subject to the

distance test.

Retirees

Survivors

You may deduct the following expenses

you paid to move your family and

dependent household members. Do not

deduct expenses for employees such as a

maid, nanny, or nurse.

Reimbursements

You may choose to deduct moving

expenses in the year you are reimbursed

by your employer, even though you paid

the expenses in a different year. However,

special rules apply. See How To Report in

Pub. 521.

Specific Instructions

Line 1

Line 2

If you use your own car(s), you may

figure the expenses by using either:

● Actual out-of-pocket expenses for gas

and oil, or

● Mileage at the rate of 10 cents a mile.

You may add parking fees and tolls to

the amount claimed under either method.

Keep records to verify your expenses.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records relating

to a form or its instructions must be

retained as long as their contents may

become material in the administration of

any Internal Revenue law. Generally, tax

returns and return information are

confidential, as required by Internal

Revenue Code section 6103.

● You are transferred for your employer’s

benefit.

● You are laid off or discharged for a

reason other than willful misconduct.

● You meet the requirements (explained

later) for retirees or survivors living outside

the United States.

● You are filing this form for a decedent.

Do not include on lines 1 and 2 any

expenses for moving services that were

provided by the government. If you and

your spouse and dependents are moved to

or from different locations, treat the moves

as a single move.

You may deduct moving expenses for a

move to a new home in the United States

when you actually retire if both your old

principal workplace and your old home

were outside the United States.

You may deduct moving expenses for a

move to a home in the United States if you

are the spouse or dependent of a person

whose principal workplace at the time of

death was outside the United States. In

addition, the expenses must be for a move

(1) that begins within 6 months after the

decedent’s death, and (2) from a former

home outside the United States that you

lived in with the decedent at the time of

death.

Moves Within or to the United States or

its Possessions. Enter the amount you

paid to pack, crate, and move your

household goods and personal effects.

You may also include the amount you paid

to store and insure household goods and

personal effects within any period of 30

days in a row after the items were moved

from your old home and before they were

delivered to your new home.

Enter the amount you paid to travel from

your old home to your new home. This

includes transportation and lodging on the

way. Include costs for the day you arrive.

Although not all the members of your

household have to travel together or at the

same time, you may only include expenses

for one trip per person.

Filers of Form 2555

If you file Form 2555, Foreign Earned

Income, to exclude any of your income or

housing costs, report the full amount of

your deductible moving expenses on Form

3903 and on Form 1040. Report the part of

your moving expenses that is not allowed

because it is allocable to the excluded

income on the appropriate line of Form

2555. For details on how to figure the part

allocable to the excluded income, see Pub.

54, Tax Guide for U.S. Citizens and

Resident Aliens Abroad.

Moves Outside the United States or its

Possessions. Enter the amount you paid

to pack, crate, move, store, and insure

your household goods and personal

effects. Also, include the amount you paid

to move your possessions to and from

storage and to store them for all or part of

the time the new workplace continues to

be your principal workplace.

TIP: You do not have to complete this

form if you moved in an earlier year, you

are claiming only storage fees during your

absence from the United States, and any

amount your employer paid for the storage

fees is included in the wages box of your

W-2 form. Instead, enter the storage fees

on the “Moving expenses” line of Form

1040, and write “Storage” next to the

amount.

Exceptions to the Time Test. The time

test does not have to be met if any of the

following apply:

● Your job ends because of disability.

2. For the year you cannot meet the time

test, report as income the amount of your

moving expense deduction that reduced

your income tax for the year you moved.

For more details, see Time Test in Pub.

521.

If you do not deduct your moving

expenses in the year you move and you

later meet the time test, you may take the

deduction by filing an amended return for

the year you moved. To do this, use Form

1040X.

Example. You are an employee who

moved to a new workplace in September

1998. Because you expect to meet the

39-week test by the end of 1999, you

deduct your moving expenses on your

1998 return. If you do not meet the time

test in 1999 and none of the exceptions to

the time test (see below) apply, you must

either amend your 1998 tax return to figure

your tax without the moving expense

deduction or report as income on your

1999 tax return the portion of your moving

expense deduction that reduced your 1998

income tax.

1. Amend your tax return for the year

you claimed the deduction (use Form

1040X, Amended U.S. Individual Income

Tax Return, to do this), or

your moving expenses in the year you

move. But if you do not meet the time test,

you must either:

Caution: See A Change To Note on page

1 before you complete lines 1 and 2.