1994 Instructions For Form 3903 (Page 2 of 2) in pdf

Retirees.—You may deduct moving expenses

Mileage at the rate of 9 cents a mile.

Sales commissions.

for a move to a new home in the United

You may add parking fees and tolls to the

Advertising costs.

States when you actually retire if both your

amount claimed under either method. Keep

Attorney’s fees.

old principal workplace and your old home

records to verify your expenses.

Title and escrow fees.

were outside the United States.

Part II—Moving Expenses

State transfer taxes.

Survivors.—You may deduct moving

Incurred Before 1994

expenses for a move to a home in the United

Costs to settle an unexpired lease such as

States if you are the spouse or dependent of

attorney’s fees, real estate commissions, or

Caution: Do not include expenses you

a person whose principal workplace at the

amounts paid to the lessor.

deducted on a prior year’s return.

time of death was outside the United States.

Fees or commissions to get a lease,

Line 4.—Enter the actual cost to pack, crate,

In addition, the expenses must be for a move

sublease, or an assignment of a lease.

and move your household goods and

(1) that begins within 6 months after the

Examples of expenses you may not include

personal effects. You may also include the

decedent’s death, and (2) from a former

are:

cost to store and insure household goods

home outside the United States that you lived

and personal effects within any period of 30

Costs to improve your home to help it sell.

in with the decedent at the time of death.

days in a row after the items were moved

Charges for payment or prepayment of

Deductible Moving Expenses

from your old home and before they were

interest.

delivered to your new home.

You may deduct certain reasonable expenses

Payments or prepayments of rent (including

Lines 5 and 6.—Enter the costs of travel

you incur in moving your family and

security deposits) to get a new lease.

from your old home to your new home. These

dependent household members. For moving

Note: If you checked box a on line 14, you

include transportation, meals, and lodging on

expenses incurred in 1994, these are:

cannot use the expenses on line 14 that are

the way. Include costs for the day you arrive.

Transportation and storage of household

part of your moving expense deduction to

Report the cost of transportation and lodging

goods and personal effects (Part I, line 4).

lower the gain on the sale of your old home. If

on line 5. Report your meals separately on

Travel and lodging expenses (other than

you checked box a on line 15, you cannot

line 6. Although not all the members of your

expenses for meals) of moving from your old

use the expenses on line 15 that are part of

household have to travel together or at the

home to your new home (Part I, line 5).

your deduction to add to the basis of your

same time, you may only include expenses

new home.

For moving expenses incurred before 1994,

for one trip per person.

deductible moving expenses include those

Part III—Dollar Limits and

If you use your own car(s), figure

shown in Sections A through D of Part II.

transportation costs as explained in the

Moving Expense Deduction For

Regardless of when the expenses were

instructions for Part I, line 5.

Expenses Incurred Before 1994

incurred, you may not deduct expenses of a

Lines 9 through 11.—Enter the costs of

loss on the sale of your home, mortgage

Lines 16 and 18.—The dollar limits on these

travel to look for a new home before you

penalties, refitting draperies and carpets, or

lines apply to the total expenses per move

move and temporary quarters expenses after

canceling club memberships. Do not deduct

even though you may claim expenses related

you move. Report pre-move househunting

expenses for employees such as a servant,

to the same move in more than 1 year. For

travel and lodging on line 9, temporary

governess, or nurse.

more details, see How To Report in Pub.

quarters expenses on line 10, and the

521.

combined cost of meals on line 11.

Reimbursements

If both you and your spouse began work at

Pre-move househunting expenses are

If your employer paid for any part of your

new workplaces and at the end of the year in

deductible only if you:

move, your employer must give you a

which the expenses were incurred you (a)

Took the trip after you got the job, and

statement showing a detailed breakdown of

shared the same new home or (b) made

reimbursements or payments for moving

Returned to your old home after looking for

specific plans to share the same new home

a new one, and

expenses. Your employer may use Form

within a determinable time, you must treat

4782, Employee Moving Expense Information,

Traveled to the new work area primarily to

this as one move rather than two. If you file

or his or her own form.

look for a new home.

separate returns, each of you is limited to a

total of $750 on line 16, and to a total of

You may choose to deduct moving

There is no limit on the number of

$1,500 on line 18.

expenses in the year you are reimbursed by

househunting trips you may take and you do

your employer, even though you paid the

not have to be successful in finding a home

If both you and your spouse began work at

expenses in a different year. However, special

to qualify for this deduction. If you used your

new workplaces but each of you moved to

rules apply. See How To Report in Pub. 521.

own car, figure transportation costs as

separate new homes, this is treated as two

explained in the instructions for Part I, line 5.

separate moves. If you file a joint return, line

Specific Instructions

If you are self-employed, you may deduct

16 is limited to a total of $3,000, and line 18

househunting costs only if you had already

is limited to a total of $6,000. If you file

Part I—Moving Expenses

made substantial arrangements to begin work

separate returns, each of you is limited to a

Incurred in 1994

in the new location. See Pub. 521 for factors

total of $1,500 on line 16, and a total of

used to determine if substantial arrangements

$3,000 on line 18.

Line 4.—Enter the actual cost to pack, crate,

were made.

and move your household goods and

Note: If you checked box a on line 14, any

personal effects. You may also include the

You may deduct the cost of meals and

amount on line 14 that you cannot deduct

cost to store and insure household goods

lodging while occupying temporary quarters

because of the dollar limit should be used on

and personal effects within any period of 30

in the area of your new workplace. Include

Form 2119 to decrease the gain on the sale

days in a row after the items were moved

the costs for any period of 30 days in a row

of your old home. If you checked box a on

from your old home and before they were

after you get the job, but before you move

line 15, use any amount on line 15 that you

delivered to your new home.

into permanent quarters. If you are

cannot deduct because of the dollar limit to

self-employed, you may count these

increase the basis of your new home.

Line 5.—Enter the costs of travel from your

expenses only if you had already made

old home to your new home. These include

Line 19.—If you are a member of the armed

substantial arrangements to begin work in the

transportation and lodging on the way.

forces, add the amounts on lines 4, 8, and

new location.

Include costs for the day you arrive. Although

18. From that total, subtract the total

not all the members of your household have

Lines 14 and 15.—Enter your qualified real

reimbursements and allowances you received

to travel together or at the same time, you

estate expenses. Also, check the appropriate

from the government in connection with the

may only include expenses for one trip per

box, a or b. You may include most of the

move. If the result is more than zero, enter

person.

costs to sell or buy a home or to settle or get

the result on line 19 and on Schedule A,

a lease. Examples of expenses you may

line 27.

If you use your own car(s), you may figure

include are:

the expenses by using either:

Actual out-of-pocket expenses for gas and

oil, or

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Page 2

1994 Instructions For Form 3903 Page 2

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