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 Enter the number of miles from your old home to your new workplace 1

2 Enter the number of miles from your old home to your old workplace 2

3 Subtract line 2 from line 1. Enter the result but not less than zero 3

Is line 3 at least 50 miles?

Moving Expenses Incurred in 1994

4 4

5 Travel and lodging expenses of moving from your old home to your new home. Do not include meals

6 Add lines 4 and 5

Enter the total amount your employer paid for your move (including the value of services furnished

in kind) 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

7

Subtract line 7 from line 6. Enter the result here and on Form 1040, line 24. This is your moving

expense deduction for expenses incurred in 1994

8

Transportation and storage of household goods and personal effects

© See separate instructions.

Part I

Caution: If you are a member of the armed forces, see the instructions before

completing this part.

5

6

Note: If you incurred moving expenses before 1994 and you did not deduct those expenses on a prior year’s tax return,

complete Parts II and III on the back to figure the amount, if any, you may deduct on Schedule A, Itemized Deductions.

8

7

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12490K Form 3903 (1994)

Yes ©

No ©

Go to line 4. Also, see Time Test in the instructions.

You cannot deduct your moving expenses incurred in 1994. Do not complete the rest

of this part. See the Note below if you also incurred moving expenses before 1994.

Is line 6 more than line 7?

Yes ©

No ©

Go to line 8.

You cannot deduct your moving expenses incurred in 1994. If line 6 is less than line 7,

subtract line 6 from line 7 and include the result in income on Form 1040, line 7.

miles

miles

miles
16

Section C—Pre-move Househunting Expenses and Temporary Quarters

(for any 30 days in a row after getting your job)

9

10

11

11

Add lines 9, 10, and 12

12 12

13 13

14

15

Section D—Qualified Real Estate Expenses

Expenses of (check one) a selling or exchanging your old home, or

b if renting, settling an unexpired lease.

Expenses of (check one) a buying your new home, or

b if renting, getting a new lease.

16 Enter the smaller of:

17 17

18

Add lines 14, 15, and 16

19

18

Add lines 4, 8, and 18. Enter the total here and on Schedule A, line 27. This is your moving expense

deduction for expenses incurred before 1994 ©

Pre-move travel and lodging not including meals

Temporary quarters expenses not including meals

Total meal expenses for both pre-move househunting

and temporary quarters

Multiply line 11 by 80% (.80)

14

● The amount on line 13, or

● $3,000 ($1,500 for certain married individuals filing a separate

return—see instructions).

● $1,500 ($750 for certain married individuals filing a separate

return—see instructions).

Enter the smaller of:

● The amount on line 17, or

19

%

%

%

%

15

Note: If you and your spouse moved to separate homes, see the instructions.

Printed on recycled paper

Form 3903 (1994) page 2

Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. Your social security number

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

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

Subtract line 2 from line 1. Enter the result but not less than zero ©

If line 3 is 35 or more miles, complete the rest of this part and Part III. Also, see Time Test in the instructions. If line 3 is less

than 35 miles, you cannot deduct your moving expenses incurred before 1994.

Section A—Transportation of Household Goods

Section B—Expenses of Moving From Old To New Home

Travel and lodging not including meals

Total meals

Multiply line 6 by 80% (.80)

Add lines 5 and 7

Moving Expenses Incurred Before 1994

Transportation and storage of household goods and personal effects

Note: Any payments your employer made for your moving expenses incurred before 1994 (including the value of any services

furnished in kind) should be included as wages on your W-2 form. Report that amount on Form 1040, line 7.

Part II

3

4

5

6

7

8

Attachment Sequence No. 62

1

2

3

4

8

5

7

6

9

10

Caution: If you are a member of the armed forces, see the instructions before completing Parts II and III.

Part III Dollar Limits and Moving Expense Deduction For Expenses Incurred Before 1994

miles

miles

miles