Form 3903 - Moving Expenses (2015)
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13903
Moving Expenses
OMB No. 1545-0074
Form
2015
Information about Form 3903 and its instructions is available at
Department of the Treasury
Attachment
170
Attach to Form 1040 or Form 1040NR.
Internal Revenue Service (99)
Sequence No.
Name(s) shown on return
Your social security number
Before you begin:
See the Distance Test and Time Test in the instructions to find out if you can deduct your moving
expenses.
See Members of the Armed Forces in the instructions, if applicable.
. . . . . .
1
1
Transportation and storage of household goods and personal effects (see instructions)
2
Travel (including lodging) from your old home to your new home (see instructions). Do not
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
include the cost of meals
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Add lines 1 and 2
3
4
Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is
not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Form W-2 with code P
5
Is line 3 more than line 4?
No.
You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3
from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8.
Yes.
Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form
. . . . . . . . . . . . . . . . . .
1040NR, line 26. This is your moving expense deduction
5
General Instructions
Members of the Armed Forces
Moving Expenses You Can
may not have to meet the distance
Deduct
Future Developments
TIP
and time tests. See Members of the
For the latest information about developments
You can deduct the reasonable expenses
Armed Forces later in the instructions.
related to Form 3903 and its instructions, such as of moving your household goods and
legislation enacted after they were published, go
personal effects and of traveling from your
Distance Test
to
old home to your new home. Reasonable
Your new principal workplace must be at
What's New
expenses can include the cost of lodging
least 50 miles farther from your old home
(but not meals) while traveling to your new
For 2015, the standard mileage rate for
than your old workplace was. For example,
home. You cannot deduct the cost of
using your vehicle to move to a new home
if your old workplace was 3 miles from
sightseeing trips.
is 23 cents a mile.
your old home, your new workplace must
Purpose of Form
be at least 53 miles from that home. If you
did not have an old workplace, your new
Who Can Deduct Moving
Use Form 3903 to figure your moving
workplace must be at least 50 miles from
Expenses
expense deduction for a move related to
your old home. The distance between the
the start of work at a new principal place
two points is the shortest of the more
If you move to a new home because of a
of work (workplace). If the new workplace
commonly traveled routes between them.
new principal workplace, you may be able
is outside the United States or its
to deduct your moving expenses whether
possessions, you must be a U.S. citizen or
To see if you meet the
you are self-employed or an employee. But
resident alien to deduct your expenses.
distance test, you can
TIP
you must meet both the distance and time tests
If you qualify to deduct expenses for
use the worksheet
that follow. Also, your move must be closely
more than one move, use a separate Form
below.
related both in time and place to the start of
3903 for each move.
work at your new job location. For more details,
For more details, see Pub. 521, Moving
see Pub. 521.
Expenses.
Distance Test Worksheet
Keep a Copy for Your Records
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Number of miles from your old home to your new workplace
1.
miles
. . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Number of miles from your old home to your old workplace
2.
miles
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Subtract line 2 from line 1. If zero or less, enter -0-
3.
miles
Is line 3 at least 50 miles?
Yes. You meet this test.
No. You do not meet this test. You cannot deduct your moving expenses. Do not complete Form 3903.
For Paperwork Reduction Act Notice, see your tax return instructions.
Form 3903 (2015)
EEA
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