OMB No. 1545-0062 Foreign Moving Expenses Form 3903-F

© Attach to Form 1040.

Department of the Treasury

Internal Revenue Service

Attachment

© See separate instructions. Sequence No. 63

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

1 City and country in which your old workplace was located ©

2 City and country in which your new workplace is located ©

Part I Moving Expenses Incurred in 1994

Caution: If you are a member of the armed forces, see the instructions before completing this part.

Also, see Time Test in the instructions.

3 3

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

5 Add lines 3 and 4

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

6

Subtract line 6 from line 5. Enter the result here and on Form 1040, line 24. This is your moving

expense deduction for expenses incurred in 1994

7

Transportation and storage of household goods and personal effects

4

5

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.

7

6

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12493R Form 3903-F (1994)

Is line 5 more than line 6?

Yes ©

No ©

Go to line 7.

You cannot deduct your moving expenses incurred in 1994. If line 5 is less than line 6,

subtract line 5 from line 6 and include the result in income on Form 1040, line 7.
Section A—Transportation of Household Goods

3 Transportation and storage of household goods and personal effects 3

Section B—Expenses of Moving From Old To New Home

4 Travel and lodging not including meals 4

5 Total meals 5

6 Multiply line 5 by 80% (.80) 6

7 Add lines 4 and 6 7

Section C—Pre-move Househunting Expenses and Temporary Quarters

(for any 90 days in a row after getting your job)

8 8 Pre-move travel and lodging not including meals

9 Temporary quarters expenses not including meals 9

10

Multiply line 10 by 80% (.80)

10

11

Add lines 8, 9, and 11

11

Section D—Qualified Real Estate Expenses

13 Expenses of (check one) a selling or exchanging your old home, or 13

b if renting, settling an unexpired lease.

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

b if renting, getting a new lease.

14

15

16

Enter the smaller of:

Add lines 13, 14, and 15

17

18

Enter the smaller of:

17

Add lines 3, 7, and 17 18

19 Amount of expenses allocable to excluded income or housing costs (see instructions) 19

20 Subtract line 19 from line 18. Enter the result here and on Schedule A, line 27. This is your moving

expense deduction for expenses incurred before 1994 ©

Total meal expenses for both pre-move househunting

and temporary quarters

12 12

15

16

● The amount on line 12, or

● $4,500 ($2,250 for certain married individuals

filing a separate return—see instructions).

● The amount on line 16, or

● $6,000 ($3,000 for certain married individuals

filing a separate return—see instructions).

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.

20

%

%

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

Form 3903-F (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

Part II Moving Expenses Incurred Before 1994

Attachment Sequence No. 63

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

1 City and country in which your old workplace was located ©

2 City and country in which your new workplace is located ©

Also, see Time Test in the instructions.

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

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