Fillable Form 3903 - Moving Expenses - 2017 (Page 3 of 4) in pdf

Form 3903 (2017)

Page

General Instructions

Time Test

If you are an employee, you must work full time in the general area

Future Developments

of your new workplace for at least 39 weeks during the 12 months

right after you move. If you are self-employed, you must work full

For the latest information about developments related to Form 3903

time in the general area of your new workplace for at least 39 weeks

and its instructions, such as legislation enacted after they were

during the first 12 months and a total of at least 78 weeks during the

published, go to

24 months right after you move.

What’s New

What if you do not meet the time test before your return is due?

For 2017, the standard mileage rate for using your vehicle to move

If you expect to meet the time test, you can deduct your moving

to a new home is 17 cents a mile.

expenses in the year you move. Later, if you do not meet the time

test, you must either:

Purpose of Form

• Amend your tax return for the year you claimed the deduction by

Use Form 3903 to figure your moving expense deduction for a move

filing Form 1040X, Amended U.S. Individual Income Tax Return, or

related to the start of work at a new principal place of work

• For the year you cannot meet the time test, report as income the

(workplace). If the new workplace is outside the United States or its

amount of your moving expense deduction that reduced your

possessions, you must be a U.S. citizen or resident alien to deduct

income tax for the year you moved.

your expenses.

If you did not deduct your moving expenses in the year you

If you qualify to deduct expenses for more than one move, use a

moved and you later meet the time test, you can take the

separate Form 3903 for each move.

deduction by filing an amended return for the year you moved. To

For more details, see Pub. 521, Moving Expenses.

do this, use Form 1040X.

Moving Expenses You Can Deduct

Exceptions to the time test. You do not have to meet the time test

if any of the following apply.

You can deduct the reasonable expenses of moving your household

• Your job ends because of disability.

goods and personal effects and of traveling from your old home to

• You are transferred for your employer’s benefit.

your new home. Reasonable expenses can include the cost of

lodging (but not meals) while traveling to your new home. You

• You are laid off or discharged for a reason other than willful

cannot deduct the cost of sightseeing trips.

misconduct.

Who Can Deduct Moving Expenses

• You are in the Armed Forces and the move is due to a permanent

change of station (see below).

If you move to a new home because of a new principal workplace,

• You meet the requirements (explained later) for retirees or

you may be able to deduct your moving expenses whether you are

survivors living outside the United States.

self-employed or an employee. But you must meet both the

• You are filing this form for a decedent.

distance and time tests that follow. Also, your move must be closely

related both in time and place to the start of work at your new job

Members of the Armed Forces

location. For more details, see Pub. 521.

If you are in the Armed Forces, you do not have to meet the

Members of the Armed Forces may not have to meet the

distance and time tests if the move is due to a permanent change of

TIP

distance and time tests. See Members of the Armed

station. A permanent change of station includes a move in

Forces later in the instructions.

connection with and within 1 year of retirement or other termination

Distance Test

of active duty.

Your new principal workplace must be at least 50 miles farther from

How To Complete This Form If You Are In the Armed

your old home than your old workplace was. For example, if your

Forces

old workplace was 3 miles from your old home, your new workplace

Do not include on lines 1 and 2 any expenses for moving or storage

must be at least 53 miles from that home. If you did not have an old

services that were provided by the government. If you and your

workplace, your new workplace must be at least 50 miles from your

spouse and dependents are moved to or from different locations,

old home. The distance between the two points is the shortest of

treat the moves as a single move.

the more commonly traveled routes between them.

On line 4, enter the total reimbursements and allowances you

To see if you meet the distance test, you can use the

received from the government in connection with the expenses you

TIP

worksheet below.

claimed on lines 1 and 2. Do not include the value of moving or

storage services provided by the government. Complete line 5 if

Distance Test Worksheet

applicable.

Retirees or Survivors Living Outside the

Keep a Copy for Your Records

United States

1. Number of miles from your old home

If you are a retiree or survivor who moved to a home in the United

to your new workplace

miles

States or its possessions and you meet the following requirements,

you are treated as if you moved to a new principal workplace

2. Number of miles from your old home

located in the United States. You are subject only to the distance

to your old workplace .

miles

test.

3. Subtract line 2 from line 1. If zero or

Retirees

less, enter -0-

miles

You can deduct moving expenses for a move to a new home in the

Is line 3 at least 50 miles?

United States when you permanently retire if both your old principal

workplace and your old home were outside the United States.

Yes. You meet this test.

Survivors

No.

You do not meet this test. You cannot deduct your

moving expenses. Do not complete Form 3903.

You can deduct moving expenses for a move to a home in the

United States if you are the spouse or dependent of a person

whose principal workplace at the time of his or her death was

outside the United States. The expenses must be for a move (a) that

begins within 6 months after the decedent’s death, and (b) from a

former home outside the United States that you lived in with the

decedent at the time of his or her death.

Form 3903 - Moving Expenses - 2017 Page 3

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