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personal living expenses. Include a

and lodging on the way, including such

LINE 17

statement listing the expenses by type

costs on the day of arrival, and parking

and amount.

fees and tolls may be deducted.

Enter the amount of actual allowable

transportation expenses paid directly

The following expenses may not be

LINE h

by the taxpayer for moving the house-

deducted:

hold goods and personal effects as

● selling or purchasing a house;

If a renter, enter the amount of rent

well as an in-transit storage fees.

paid for the dwelling.

● breaking a lease;

LINE 18

● house hunting;

LINE i

● temporary lodging prior to or after

Enter the amount out-of-pocket costs

moving to the new location;

Add Lines a through h and enter the

paid for qualifying expenses for travel,

● seeking new employment;

result.

meals and lodging along the way,

parking fees and tolls during the move.

● moving for your own convenience;

LINE j

● relocating to a new job or work-

LINE 19

place less than 35 miles farther

Calculate the percentage of the prop-

than the old commute to work; or

erty used for business by dividing the

Add Lines 17 and 18 and enter the

● moving anywhere other than

square footage of the property used for

result here and on Line E on Side 1 of

within or into Pennsylvania.

this PA-40 Schedule UE.

a work area by the total square footage

of the entire property or dwelling. Enter

Distance Test

the amount as a percentage and carry

The new workplace must be at least 35

PART F,

the amount to two decimal places.

miles farther from the old residence

EDUCATION EXPENSES

than the old workplace was. To deter-

LINE k

mine if this test is met, complete Lines

The federal and PA rules for educa-

E1, E2, and E3.

tional expenses are similar, but not

Calculate the apportioned expenses.

exactly the same. For PA purposes,

Multiply the amount on Line i by the

LINE E1

costs for education expenses that are

percentage on Line k and enter the

paid or incurred are allowable only if:

result.

Enter the number of miles from the old

● The education is specifically re-

home to the new workplace by the

quired by law or by the employer to

LINE l

shortest route.

retain an established employment

status or rate of compensation;

Enter the total amount paid for office

LINE E2

and

supplies used exclusively for business

● The education is not part of a

purposes. Include a statement listing

Enter the number of miles from the old

program that would qualify an

the expenses by type and amount.

home to the old workplace by the

employee for a new occupation,

shortest route.

trade, or business, even if the

LINE 16

employee does not intend to enter

LINE E3

that new occupation, trade, or

Add Lines k and l and enter the result

business.

here and on Line D on Side 1 of this

Subtract Line E2 from Line E1. If less

PA-40 Schedule UE.

Unlike federal rules, education

than 35 miles, moving expenses may

expenses incurred to maintain or

not be deducted. Do not complete

PART E, MOVING EXPENSES

improve skills may not be deducted.

Lines 17, 18 and 19.

EXAMPLE: Anthony is a licensed

EXAMPLE: If the old workplace was

Moving expenses incurred to retain

professional in a position that, by law,

three miles from the old residence, the

employment may be deducted. Moving

requires a specific number of continu-

new workplace must be at least 38

expenses may also be deducted if

ing education credits every other year.

miles from the old residence. Measure

the expenses are related to reporting

If Anthony fails to obtain these credits,

the distance using the shortest of the

to a new location after obtaining

he will lose his license. Anthony also

most commonly traveled routes.

employment. However, the Distance

takes courses in using a computer to

Test described below must be met.

IMPORTANT: Persons in the

improve his job performance. Anthony

military do not have to meet the

Allowable expenses incurred in moving

may claim the cost of his continuing

distance test if the move is a perma-

yourself, your immediate family, house-

education courses. He may not claim

hold goods, and personal belongings,

nent change of duty station. If a military

the computer courses.

including the cost of transportation to

family with dependents are moving to

LINE F1

the new duty station from different

the new home, using actual out-of-

pocket costs or the federal mileage

locations, all the allowable expenses

allowance may be deducted. Expenses

for each family member and dependent

An answer must be provided for ques-

for storing household goods, for meals

may be claimed.

tion F1 for all education expenses

Form Rev-489 - Instructions For Pa-40 Schedule Ue - Individual Income Tax Return - 2016 Page 6

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