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

© Attach to Form 1040.

Department of the Treasury

Internal Revenue Service

Attachment

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 ©

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

Also, see Time Test on this page.

3 3

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

meals (see instructions)

4

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 25. This is your moving

expense deduction

7

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

4

5

7

6

Cat. No. 12493R Form 3903-F (1997)

Is line 5 more than line 6?

Yes.

No.

Go to line 7.

You cannot deduct your moving expenses. 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.

Purpose of Form

General Instructions

Use Form 3903-F to figure your moving

expense deduction if you are a U.S.

citizen or resident alien who moved to a

new principal place of work (workplace)

outside the United States or its

possessions. If you qualify to deduct

expenses for more than one move, use

a separate Form 3903-F for each move.

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

outside the United States or its

possessions, 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.

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.

Distance Test

Note: Use Form 3903, Moving

Expenses, instead of this form if you

moved from a foreign country to the

United States or its possessions because

of a change in the location of your job.

Form 3903 should also be used by

retirees and survivors who qualify to

deduct their expenses for moving from a

foreign country to the United States or

its possessions.

97

For Paperwork Reduction Act Notice, see back of form.

You may deduct your moving

expenses even if you have not met the

time test before your tax return is due.

You may do this 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:

● Amend your 1997 tax return by filing

Form 1040X, Amended U.S. Individual

Income Tax Return, or

Time Test

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.

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 your old home.

The distance between the two points is

the shortest of the more commonly

traveled routes between them.
● 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.

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 6 the total

reimbursements and allowances you

received from the government in

connection with the expenses you

claimed on lines 3 and 4. Do not include

the value of moving services provided by

the government. Then, complete line 7 if

applicable.

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.

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-F and on Form 1040, line 25.

Report the part of your moving

expenses that is not allowed because it

is allocable to the excluded income on

Form 2555, line 42. 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.

Specific Instructions

Line 3

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 Form 1040, line 25, and

write “Storage” next to the amount.

Line 4

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.

Form 3903-F (1997) Page 2

● You are filing this form for a decedent. 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: 

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.

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.

Recordkeeping 20 min.

Learning about the law

or the form 6 min.

Preparing the form 13 min.

Copying, assembling, and

sending the form to the IRS 20 min.

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.

Enter the actual cost to pack, crate,

move, store, and insure your household

goods and personal effects. Also,

include the cost of moving your

possessions to and from storage and

storing them for all or part of the time

the new workplace continues to be your

principal workplace.

First, complete lines 3 through 5 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.