1993 Instructions For Form 3903-F printable pdf download

Department of the Treasury

Internal Revenue Service

Instructions for Form 3903-F

Foreign Moving Expenses

Paperwork Reduction Act

workplace must be at least 38 miles from that

expenses by any reimbursements or

home. If you did not have an old workplace,

allowances you received from the government

Notice

your new workplace must be at least 35 miles

in connection with the move. Also, do not

from your old home. The distance between

include any expenses for moving services

We ask for the information on this form to

the two points is the shortest of the more

that were provided by the government. If you

carry out the Internal Revenue laws of the

commonly traveled routes between them.

and your spouse and dependents are moved

United States. You are required to give us the

to or from different locations, treat the moves

Time Test.—If you are an employee, you

information. We need it to ensure that you are

as a single move.

must work full time in the general area of your

complying with these laws and to allow us to

new workplace for at least 39 weeks during

Next, complete lines 15 through 17 of Form

figure and collect the right amount of tax.

the 12 months right after you move. If you are

3903-F. Then, read the instructions for line 18

The time needed to complete and file this

self-employed, you must work full time in the

on the next page.

form will vary depending on individual

general area of your new workplace for at

circumstances. The estimated average time

Deductible Moving Expenses

least 39 weeks during the first 12 months and

is: Recordkeeping, 52 min.; Learning about

a total of at least 78 weeks during the 24

You may deduct most of the reasonable

the law or the form, 7 min.; Preparing the

months right after you move.

expenses you incur in moving your family and

form, 29 min.; Copying, assembling, and

You may deduct your moving expenses for

dependent household members. These

sending the form to the IRS, 20 min.

include your costs to move to the new

1993 even if you have not met the time test

If you have comments concerning the

location (Part I, Sections A and B), pre-move

before your 1993 tax return is due. You may

accuracy of these time estimates or

househunting expenses and temporary

do this if you expect to meet the 39-week

suggestions for making this form more

quarters once you arrive in the new location

test by the end of 1994 or the 78-week test

simple, we would be happy to hear from you.

(Section C), and certain qualified real estate

by the end of 1995. If you deduct your

You can write to both the IRS and the Office

expenses (Section D).

moving expenses on your 1993 return but do

of Management and Budget at the addresses

not meet the time test, you will have to either:

You may not deduct expenses of a loss on

listed in the Instructions for Form 1040.

the sale of your home, mortgage penalties,

Amend your 1993 tax return by filing Form

General Instructions

refitting draperies and carpets, or canceling

1040X, Amended U.S. Individual Income Tax

club memberships. Do not deduct expenses

Return, or

Purpose of Form

for employees such as a servant, governess,

Report the amount of your 1993 moving

or nurse.

expense deduction that reduced your 1993

Use Form 3903-F to figure your moving

income tax as income in the year you cannot

expense deduction if you are a U.S. citizen or

Reimbursements

meet the test. For more details, see Time

resident alien who moved to a new principal

You must include in gross income as

place of work (workplace) outside the United

Test in Pub. 521.

compensation for services any reimbursement

States or its possessions. If you qualify to

If you do not deduct your moving expenses

of, or payment for, moving expenses. If your

deduct expenses for more than one move,

on your 1993 return and you later meet the

employer paid for any part of your move, you

use a separate Form 3903-F for each move.

time test, you may take the deduction by

must report that amount as income on Form

filing an amended return for 1993. To do this,

Note: Use Form 3903, Moving Expenses,

1040, line 7. Your employer should include

use Form 1040X.

instead of this form if you moved from a

the amount paid in your total income on Form

foreign country to the United States or its

Exceptions to the Time Test.—The time test

W-2. However, if you are not sure that the

possessions because of a change in the

does not have to be met in case of death.

reimbursements have been included on your

location of your job. Form 3903 should also

You do not have to meet the time test if any

Form W-2, check with your employer. Your

be used by retirees and survivors who qualify

of the following apply:

employer must give you a statement showing

to deduct their expenses for moving from a

Your job ends because of disability.

a detailed breakdown of reimbursements or

foreign country to the United States or its

payments for moving expenses. Your

You are transferred for your employer’s

possessions.

employer may use Form 4782, Employee

benefit.

Additional Information

Moving Expense Information, or his or her

You are laid off or discharged for a reason

own form.

other than willful misconduct.

For more details, get Pub. 521, Moving

You may choose to deduct moving

Expenses. Retirees and survivors should also

Members of the Armed Forces

expenses in the year you are reimbursed by

get Pub. 521 for an explanation of the

your employer, even though you paid for the

requirements that must be met to deduct

If you are in the armed forces, you do not

moving expenses in a different year.

moving expenses.

have to meet the distance and time tests if

However, special rules apply. See How To

the move is due to a permanent change of

Who May Deduct Moving

Report in Pub. 521.

station. A permanent change of station

Expenses

includes a move in connection with and

Meal Expenses

within 1 year of retirement or other

If you moved to a different home because of

Only 80% of your meal expenses are

termination of active duty.

a change in job location outside the United

deductible. This limit is figured on lines 6 and

Note: If the total reimbursements and

States or its possessions, you may be able to

11.

allowances you received from the government

deduct your moving expenses. You may be

in connection with the move are more than

No Double Benefits

able to take the deduction whether you are

your actual moving expenses, include the

self-employed or an employee. But you must

You may not take double benefits. For

excess in income on Form 1040, line 7. Do

meet certain tests explained next.

example, you may not use the moving

not complete Form 3903-F.

Distance Test.—Your new principal

expenses on line 13 that are part of your

How To Complete Form 3903-F.—If your

workplace must be at least 35 miles farther

moving expense deduction to lower the

total reimbursements and allowances are less

from your old home than your old workplace

amount of gain on the sale of your old home.

than your actual moving expenses, first

was. For example, if your old workplace was

In addition, you may not use the moving

complete Part I of Form 3903-F using your

3 miles from your old home, your new

expenses on line 14 that are part of your

actual expenses. Do not reduce your

Cat. No. 64387M

1993 Instructions For Form 3903-F

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