rom O900 Moving Expense Adjustment
gexp } 1969

Department of the Treasury
Internal Revenue Service If you use this form, attach it to Form 1040

(See instructions before completing this form)
Name as shown on Form 1040 | Social Security Number

Did you receive an allowance or reimbursement from your employer for any expenses related to this move which were not
actual travel expenses for you and members of your household, or transportation expenses of your household goods and
personal effects? (See instruction 5.) O Yes [j No

Dates Departed Arrived
of
move ot Wasser | - er U9 ceenee
(a) What is the distance from your former residence to your | (b) What is the distance from your former residence to

new business location? ... miles your former business location? - miles

NOTE: The moving expense deduction is not allowed unless distance (a) is 20 or more miles farther than distance (b) (see instruction 1). How-
ever, any reimbursement must be included in income reported on your return.

Name and address of employer at old location

Name and address of employer at new location

Address of old residence

Period of employment in new location (see instruction 7) - Total number of weeks

From .....

SCHEDULE OF EXPENSES

1 Travel expenses:

(a) Railroad, airplane, boat, etc., fares

(b) Meals and lodgingen route . 2. 2. we ee ee ee fe

(c) Automobile expenses (attach schedule)

(d) Total travel expenses (add lines 1(a) through 1(c)) .
2 Transportation of household and personal property (see instruction3) . . .
3 Total moving expenses (add lines 1(d) and 2), © ww ee [Gaeceeeeetcectetetecetenetenee

4 Reimbursement for this move (other than amounts included on Form W-2) (see instruction 6) . .

5 If employer's payments (line 4) are less than moving expenses (line 3), enter the excess expenses.
here and include in line 15(b), Form 1040

6 If employer's payments (line 4) are larger than moving expenses (line 3), enter the excess pay-
ments here and include in Part Ill, Schedule E (Form 1040), as “Excess moving reimbursement”

10—80608-1


Instructions

1, Who May Deduct Moving Expenses.—Employees,
including new employees, can deduct moving expenses which
include the cost of moving household goods, personal effects,
the cost of traveling from the taxpayer’s former residence
to his new residence, and the moving of an employee's per-
sonal automobile to his new place of residence.

The deduction is allowed only if (a) the change in job
location would have added at least 20 miles to the distance
to work if the taxpayer had not moved to a new residence, or,
if (b) he had no former principal place of work, his new
place of work is at least 20 miles from his former residence.

Also, the deduction is only allowed if an employee is em-
ployed on a full-time basis for at least 39 weeks of the 12-
month period immediately following arrival in the general
location of his new principal place of work. However, the
39-week and 12-month period requirement shall not apply
to any item of moving expense to the extent that the employee
receives reimbursement or other expense allowance from his
employer for such item. See Instruction 7.

2. “Reasonableness” of Moving Expenses.—The term
“moving expenses” includes only those expenses which are
reasonable under the circumstances of the particular move.
Generally, expenses are reasonable only if they are paid or
incurred for movement by the shortest and most direct route
available from the taxpayer's former residence to his new
residence by the conventional mode or modes of transporta-
tion actually used and in the shortest period of time commonly
required to travel the distance involved by such mode.

3. Household Goods and Personal Effects.—Ex-
penses of moving household goods and personal effects owned
by the taxpayer or a member of his household from the tax-
payer's former residence to his new residence include the
actual cost of transportation or hauling, packing and crating,
in-transit storage, and insurance.

4. Traveling Expenses.—Expenses of traveling from the
taxpayer's former residence to his new residence include the
cost of transportation and of meals and lodging en route
(including the date of arrival) of both the taxpayer and mem-
bers of his household, who have both the taxpayer's former
residence and his new residence as their principal place of
abode. The deduction for traveling expenses is allowable
for only one trip made by the taxpayer and members of his
household; however, it is not necessary that the taxpayer and
all members of his household travel together or at the same
time. Members of the taxpayer’s household do not include,
for example, an individual such as a servant, governess, chauf-
feur, nurse, valet, or personal attendant.

If the taxpayer uses his own automobile as the mode of
transportation he can compute the transportation expenses in
either of two ways: (1) the actual out-of-pocket expenses, for
example, gasoline, oil, repairs, etc., or, (2) at a rate of 5 cents
per mile. If out-of-pocket expenses are claimed, an adequate
record must be kept to verify amounts. If the optional method
of 5 cents per mile is used only the mileage used in the com-
putation must be verified. (Attach schedule.)

‘tear tt’ U.S. GOVERNMENT PRINTING OFFICE: 1969—O-337-113

5. Nondeductible Expenses.—Moving expenses do not
include such items as costs incurred in the purchase or sale
of property, losses arising from the sale of property, penalties
for breaking leases, mortgage penalties, expenses of refitting
tugs or draperies, expenses of connecting or disconnecting
utilities, losses arising from the disposal of memberships in
clubs, tuition fees, and similar items.

Travel expenses do not include, for example, living or other
expenses of the taxpayer and members of his household fol-
lowing their date of arrival at the new place of residence and
while they are waiting to enter the new residence or waiting
for their household goods to arrive; expenses in connection
with house or apartment hunting; living expenses preceding
the date of departure for the new place of residence; expenses
of trips for purposes of selling property; expenses of trips to
the former residence by the taxpayer pending the move by his
family to the new place of residence; or any allowance for
depreciation.

6. Reimbursements and Allowances.—Include on
line 4 of this form, all payments (allowances or reimburse-
ments) received from an employer for expenses incurred
in connection with moving, unless they have been included
on Form W-2. Any such amounts shown on Form W-2
must be reported on line 11, Form 1040. A taxpayer should
check with his employer if in doubt as to whether or not the
payments are included on Form W-2.

7. The 39-Week and 12-Month Period.—The 39-week
and 12-month period (referred to in Instruction No. 1)
begins on the date an employee arrives in the general location
of his new principal place of work. Generally, this is the date
on which he arrives in the new area, immediately before he
commences regular work on the new job, regardless of when
his family arrives or when he moves into the new residence.
It is not necessary that he actually has employment on the date
he arrives at the new location. It is not necessary that he work
for one employer for the 39 weeks, nor that the weeks be con-
secutive. It is necessary only that he be employed on a full-
time basis, and within the general commuting area of such
place of employment for at least 39 weeks during the 12-
month period following arrival in the new area.

If, on or before the due date of the taxpayer's return he has
not met the 39-week full-time employment period, but it ap-
pears that by the end of the 12-month period this requirement
will be met, he may claim these moving expenses on his
1969 return. However, he may claim this adjustment after
he meets the test in 1970 by filing either an amended tax re-
turn, Form 1040X, or a claim for refund on Form 843 based
upon the allowable moving expenses. If he chooses to claim
this adjustment on his 1969 return before meeting the 39-
week test but then fails to meet the test in 1970, he must
either include the amount in income on his 1970 return or
file an amended 1969 return eliminating the deduction
claimed.

E. I, NO. 43-0562133 16—80608-1