Publication 521 - Moving Expenses - 2002 Page 11
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17Table 2.
Reporting Employee Moving Expenses and Reimbursements
Type of Reimbursement
Employer Reports on Form W-2
Employee Shows on Form 3903
Arrangement
Accountable
Actual allowable expense
Reimbursement reported only in
All allowable expenses and
reimbursement
box 12. It is not reported in box 1.
reimbursements if excess expenses
1
are claimed.
Otherwise, form is not filed.
Adequate accounting and excess
returned
Actual allowable expense
Excess reported as wages in box
All allowable expenses (and
reimbursement
1. Amount adequately accounted
reimbursements reported on Form
for is reported only in box 12. It is
W-2, box 12) if expenses in excess
not reported in box 1.
of the reimbursement reported in
1
box 12 of Form W-2 are claimed.
Otherwise, form is not filed.
Adequate accounting and return of
excess both required but excess
not returned
Actual allowable expense
Reimbursement reported only in
All allowable expenses and
reimbursement with mileage
box 12. It is not reported in box 1.
reimbursements if excess expenses
1
allowance (up to standard mileage
are claimed.
rate)
Otherwise, form is not filed.
Adequate accounting and excess
returned
Actual allowable expense
Excess reported as wages in box
All allowable expenses (and
reimbursement with mileage
1. Amount up to the standard
reimbursements reported on Form
allowance (exceeds standard
mileage rate and other
W-2, box 12) if expenses in excess
mileage rate)
reimbursement is reported only in
of the reimbursement reported in
1
box 12. It is not reported in box 1.
box 12 of Form W-2 are claimed.
Otherwise, form is not filed.
Adequate accounting up to the
standard mileage rate only and
excess not returned
Nonaccountable
1
Either adequate accounting or
Entire amount is reported as wages
All allowable expenses
return of excess, or both not
in box 1.
required by plan
1
No reimbursement
Normal reporting of wages, etc.
All allowable expenses
1
Any allowable moving expense is carried to line 28 of Form 1040 and deducted as an adjustment to gross income.
Page 11
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