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

Form 3903 (2017)

Page

Reimbursements

Moves outside the United States or its possessions. Enter the

amount you paid to pack, crate, move, store, and insure your

You can choose to deduct moving expenses in the year you are

household goods and personal effects. Also, include the amount

reimbursed by your employer, even though you paid the expenses

you paid to move your personal effects to and from storage and to

in a different year. However, special rules apply. See When To

store them for all or part of the time the new workplace continues to

Deduct Expenses in Pub. 521.

be your principal workplace.

Filers of Form 2555

Storage fees. Do not file Form 3903 if all of the following apply:

If you file Form 2555, Foreign Earned Income, to exclude any of

• You moved in an earlier year,

your income or housing costs, report the full amount of your

• You are claiming only storage fees during your absence from the

deductible moving expenses on Form 3903 and on Form 1040.

United States, and

Report the part of your moving expenses that is not allowed

• Any amount your employer paid for the storage fees is included in

because it is allocable to the excluded income on the appropriate

box 1 of your Form W-2 (wages).

line of Form 2555. For details on how to figure the part allocable to

Instead, enter the storage fees on Form 1040, line 26, or Form

the excluded income, see Pub. 54, Tax Guide for U.S. Citizens and

1040NR, line 26, and write “Storage” on the dotted line next to

Resident Aliens Abroad.

line 26.

Line 2

Specific Instructions

Enter the amount you paid to travel from your old home to your new

You can deduct the following expenses you paid to move your

home. This includes transportation and lodging on the way. Include

family and dependent household members. Do not deduct

costs for the day you arrive. The members of your household do not

expenses for employees such as a maid, nanny, or nurse.

have to travel together or at the same time. But you can only

Line 1

include expenses for one trip per person. Do not include any

househunting expenses.

Moves within or to the United States or its possessions. Enter

If you use your own vehicle(s), you can figure the expenses by

the amount you paid to pack, crate, and move your household

using either:

goods and personal effects. You can also include the amount you

• Actual out-of-pocket expenses for gas and oil, or

paid to store and insure household goods and personal effects

within any period of 30 days in a row after the items were moved

• Mileage at the rate of 17 cents a mile.

from your old home and before they were delivered to your new

You can add parking fees and tolls to the amount claimed under

home.

either method.

Form 3903 - Moving Expenses - 2017 Page 4

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