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 24. This is your moving

expense deduction

8

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

© See instructions on back.

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 (1996)

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

96
Form 3903 (1996) 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. You can

write or call the IRS. See the Instructions for

Form 1040.

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, get Pub. 521, Moving

Expenses.

Other Forms You May Have To

File

If you sold your main home in 1996, 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.—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

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.

You may deduct your moving expenses

even if you have not met the time test before

your return is due. You may do this if you

expect to meet the 39-week test by the end

of 1997 or the 78-week test by the end of

1998. If you deduct your moving expenses on

your 1996 return but do not meet the time

test, you will have to either:

● Amend your 1996 tax return by filing Form

1040X, Amended U.S. Individual Income Tax

Return, or

● Report the amount of your 1996 moving

expense deduction that reduced your 1996

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 1996 return and you later meet the

time test, you may take the deduction by

filing an amended return for 1996. 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.

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.—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.

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.—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.

Survivors.—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

(a) that begins within 6 months after the

decedent’s death, and (b) from a former

home outside the United States that you lived

in with the decedent at the time of death.

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. Your employer may use Form

4782, Employee Moving Expense Information,

or his or her 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. Also, if you were reimbursed for

expenses incurred before 1994, you must use

the 1994 Form 3903. See How To Report in

Pub. 521.

Specific Instructions

Line 4.—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.

Line 5.—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.

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 filing this form for a decedent.

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.

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.