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?

4 4

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

meals (see instructions)

5

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 25. This is your moving

expense deduction

8

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

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

completing this form.

5

6

8

7

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (1997)

Yes.

No.

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

You cannot deduct your moving expenses. Do not complete the rest of this form.

Is line 6 more than line 7?

Yes.

No.

Go to line 8.

You cannot deduct your moving expenses. 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

97

General Instructions

Purpose of Form

Use Form 3903 to figure your moving

expense deduction if you moved to a new

principal place of work (workplace) within

the United States or its possessions. If you

qualify to deduct expenses for more than

one move, use a separate Form 3903 for

each move.

Note: Use Form 3903-F, Foreign Moving

Expenses, instead of this form if you are a

U.S. citizen or resident alien who moved to

a new principal workplace outside the

United States or its possessions.

For more details, see Pub. 521, Moving

Expenses.

Another Form You May Have

To File

If you sold your main home in 1997, you

must file Form 2119, Sale of Your Home,

to report the sale.

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

You may deduct your moving expenses

even if you have not met the time test

before your return is due. You may do this

Your new principal workplace must be at

least 50 miles farther from your old home

than your old workplace was. For example,

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.

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

your old home. The distance between the

two points is the shortest of the more

commonly traveled routes between them.
Form 3903 (1997) 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 7 min.

Preparing the form 13 min.

Copying, assembling, and

sending the form to the IRS 20 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

Next, enter on line 7 the total

reimbursements and allowances you

received from the government in

connection with the expenses you claimed

on lines 4 and 5. Do not include the value

of moving services provided by the

government. Then, complete line 8 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. Use this form instead of

Form 3903-F to figure your moving

expense deduction.

Retirees

Survivors

You may deduct the following expenses

you incurred in moving your family and

dependent household members. Do not

deduct expenses for employees such as a

maid, nanny, or nurse.

Reimbursements

If your employer paid for any part of your

move, your employer must give you a

statement showing a detailed breakdown

of reimbursements or payments for moving

expenses. Employers may use Form 4782,

Employee Moving Expense Information, or

their own form.

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 4

Line 5

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.

● Amend your 1997 tax return by filing

Form 1040X, Amended U.S. Individual

Income Tax Return, or

● Report the amount of your 1997 moving

expense deduction that reduced your 1997

income tax as income in the year you

cannot meet the test. For more details, see

Time Test in Pub. 521.

If you do not deduct your moving

expenses on your 1997 return and you

later meet the time test, you may take the

deduction by filing an amended return for

1997. To do this, use Form 1040X.

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.

● 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.

if you expect to meet the 39-week test by

the end of 1998 or the 78-week test by the

end of 1999. If you deduct your moving

expenses on your 1997 return but do not

meet the time test, you will have to either:

First, complete lines 4 through 6 using

your actual expenses. Do not reduce your

expenses by any reimbursements or

allowances you received from the

government in connection with the move.

Also, do not include 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.

Enter the actual cost to pack, crate, and

move your household goods and personal

effects. You may also include the cost 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 costs of travel from your old

home to your new home. These include

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.