Publication 521 - Moving Expenses - 2002
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17Department of the Treasury
Contents
Internal Revenue Service
Important Change . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 521
Important Reminders . . . . . . . . . . . . . . . . . . . . . . .
1
Cat. No. 15040E
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Moving
Who Can Deduct Moving Expenses . . . . . . . . . . . .
2
Related to Start of Work . . . . . . . . . . . . . . . . . . .
2
Distance Test . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Expenses
Time Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Members of the Armed Forces . . . . . . . . . . . . . .
6
Retirees or Survivors Who Move to the
For use in preparing
United States . . . . . . . . . . . . . . . . . . . . . . . .
7
2002
Deductible Moving Expenses . . . . . . . . . . . . . . . . .
7
Returns
Moves to Locations in the United States . . . . . . .
8
Moves to Locations Outside the United
States . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Nondeductible Expenses . . . . . . . . . . . . . . . . . . . .
8
Tax Withholding and Estimated Tax . . . . . . . . . . .
9
How To Report . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . 10
When To Deduct Expenses . . . . . . . . . . . . . . . . 12
Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 15
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Important Change
Standard mileage rate. The standard mileage rate for
moving expenses has been increased to 13 cents a mile.
See Travel by car under Deductible Moving Expenses.
Important Reminders
Change of address. If you change your mailing address,
be sure to notify the IRS using Form 8822, Change of
Address. Mail it to the Internal Revenue Service Center for
your old address. Addresses for the Service Centers are
on the back of the form.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1–800 –THE –LOST (1 –800 –843 –5678) if
you recognize a child.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial