1994 Instructions For Form 3903 printable pdf download

time test, you may take the deduction by

Department of the Treasury

filing an amended return for 1994. To do this,

use Form 1040X.

Internal Revenue Service

Exceptions to the Time Test.—The time test

does not have to be met in case of death.

Instructions for Form 3903

You do not have to meet the time test if any

of the following apply:

Your job ends because of disability.

Moving Expenses

You are transferred for your employer’s

benefit.

Paperwork Reduction Act Notice

You are laid off or discharged for a reason

other than willful misconduct.

We ask for the information on this form to carry out the Internal Revenue laws of the United

You meet the requirements (explained later)

States. You are required to give us the information. We need it to ensure that you are

for retirees or survivors living outside the

complying with these laws and to allow us to figure and collect the right amount of tax.

United States.

The time needed to complete and file this form will vary depending on individual

circumstances. The estimated average times are:

Members of the Armed Forces

Copying, assembling,

If you are in the armed forces, you do not

and sending the

Learning about the

Preparing

have to meet the distance and time tests if

form to the IRS

Recordkeeping

law or the form

the form

the move is due to a permanent change of

Part I only

33 min.

3 min.

13 min.

20 min.

station. A permanent change of station

includes a move in connection with and

Parts II & III only

1 hr., 5 min.

4 min.

31 min.

20 min.

within 1 year of retirement or other

Parts I, II, & III

1 hr., 38 min.

5 min.

42 min.

35 min.

termination of active duty.

How To Complete Part I of Form 3903.—

If you have comments concerning the accuracy of these time estimates or suggestions for

First, complete lines 4 through 6 using your

making this form simpler, we would be happy to hear from you. You can write to both the IRS

actual expenses. Do not reduce your

and the Office of Management and Budget at the addresses listed in the Instructions for

expenses by any reimbursements or

Form 1040.

allowances you received from the government

in connection with the move. Also, do not

include any expenses for moving services

General Instructions

self-employed or an employee. But you must

that were provided by the government. If you

meet certain tests explained next.

and your spouse and dependents are moved

Changes To Note

Distance Test.—For moving expenses

to or from different locations, treat the moves

incurred in 1994, your new principal

New rules apply to expenses incurred after

as a single move.

workplace must be at least 50 miles farther

1993. Under the new rules, the distance test

Next, enter on line 7 the total

from your old home than your old workplace

has been increased from 35 miles to 50

reimbursements and allowances you received

was. For example, if your old workplace was

miles. The cost of meals, pre-move

from the government in connection with the

3 miles from your old home, your new

househunting expenses, temporary quarters

expenses you claimed on lines 4 and 5. Do

workplace must be at least 53 miles from that

expenses, and qualified real estate expenses

not include the value of moving services

home. If you did not have an old workplace,

is no longer deductible. In addition, the

provided by the government. Then, complete

your new workplace must be at least 50 miles

deduction is allowed in figuring adjusted

line 8 if applicable.

from your old home. The distance between

gross income (i.e., you no longer need to

the two points is the shortest of the more

How To Complete Parts II and III of Form

itemize deductions to claim moving

commonly traveled routes between them.

3903.—If the total reimbursements and

expenses).

allowances you received from the government

For moving expenses incurred before 1994,

Purpose of Form

in connection with moving expenses incurred

your new principal workplace must be at least

before 1994 are more than your actual such

35 miles farther from your old home than your

Use Form 3903 to figure your moving

expenses, include the excess in income on

old workplace was.

expense deduction if you moved to a new

Form 1040, line 7. Do not complete Parts II

principal place of work (workplace) within the

Time Test.—If you are an employee, you

and III of Form 3903. Otherwise, complete

United States or its possessions. If you

must work full time in the general area of your

lines 4 through 15 using your actual

qualify to deduct expenses for more than one

new workplace for at least 39 weeks during

expenses. Do not reduce your expenses by

move, use a separate Form 3903 for each

the 12 months right after you move. If you are

any reimbursements or allowances you

move.

self-employed, you must work full time in the

received from the government in connection

general area of your new workplace for at

Note: Use Form 3903-F, Foreign Moving

with the move. Also, do not include any

least 39 weeks during the first 12 months and

Expenses, instead of this form if you are a

expenses for moving services that were

a total of at least 78 weeks during the 24

U.S. citizen or resident alien who moved to a

provided by the government. If you and your

months right after you move.

new principal workplace outside the United

spouse and dependents are moved to or from

States or its possessions.

You may deduct your moving expenses

different locations, treat the moves as a

even if you have not met the time test before

single move.

Additional Information

your return is due. You may do this if you

Next, complete lines 16 through 18. Then,

expect to meet the 39-week test by the end

For more details, get Pub. 521, Moving

read the instructions for line 19 on the next

of 1995 or the 78-week test by the end of

Expenses.

page to figure your moving expense

1996. If you deduct your moving expenses on

deduction.

Other Forms You May Have To

your 1994 return but do not meet the time

test, you will have to either:

File

Qualified Retirees or Survivors

Amend your 1994 tax return by filing Form

Living Outside the United

If you sold your main home in 1994, you must

1040X, Amended U.S. Individual Income Tax

file Form 2119, Sale of Your Home, to report

States

Return, or

the sale.

If you are a retiree or survivor who moved to

Report the amount of your 1994 moving

Who May Deduct Moving

a home in the United States or its

expense deduction that reduced your 1994

possessions and you meet the requirements

income tax as income in the year you cannot

Expenses

on page 2, you are treated as if you moved to

meet the test. For more details, see Time

If you moved to a different home because of

a new workplace located in the United

Test in Pub. 521.

a change in job location, you may be able to

States. You are subject to the distance test.

If you do not deduct your moving expenses

deduct your moving expenses. You may be

Use this form instead of Form 3903-F to

on your 1994 return and you later meet the

able to take the deduction whether you are

figure your moving expense deduction.

Cat. No. 64324D

1994 Instructions For Form 3903

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