Publication 521 - Moving Expenses - 2002 Page 14

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3903
Moving Expenses
OMB No. 1545-0062
Form
Attach to Form 1040.
(Rev. October 2002)
Attachment
Department of the Treasury
62
Sequence No.
Internal Revenue Service
Name(s) shown on Form 1040
Your social security number
Tom and Peggy Smith
325
00
6437
See the Distance Test and Time Test in the instructions to find out if you can deduct your moving
Before you begin:
expenses.
If you are a member of the armed forces, see the instructions to find out how to complete this form.
1
Enter the amount you paid for transportation and storage of household goods and personal
8,000
1
effects (see instructions)
2
Enter the amount you paid for travel and lodging expenses in moving from your old home to
466
2
your new home. Do not include the cost of meals (see instructions)
8,466
3
3
Add lines 1 and 2
4
Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is
not included in the wages box (box 1) of your W-2 form. This amount should be identified with
7,266
4
code P in box 12 of your W-2 form
5
Is line 3 more than line 4?
No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3
from line 4 and include the result on the “Wages, salaries, tips, etc.” line of Form 1040.
Yes.
Subtract line 4 from line 3. Enter the result here and on the “Moving expenses” line of
1,200
Form 1040. This is your moving expense deduction
5
General Instructions
is outside the United States or its
Distance Test
possessions, you must be a U.S. citizen or
Your new principal workplace must be at
resident alien to deduct your expenses.
A Change To Note
least 50 miles farther from your old home
If you qualify to deduct expenses for
than your old workplace was. For example,
more than one move, use a separate Form
For 2002, the standard mileage rate for
if your old workplace was 3 miles from
3903 for each move.
using your vehicle to move to a new home
your old home, your new workplace must
is 13 cents a mile. Beginning in 2003, the
For more details, see Pub. 521, Moving
be at least 53 miles from that home. If you
standard mileage rate for using your
Expenses.
did not have an old workplace, your new
vehicle to move to a new home is 12 cents
workplace must be at least 50 miles from
a mile.
your old home. The distance between the
Who May Deduct Moving
two points is the shortest of the more
Purpose of Form
Expenses
commonly traveled routes between them.
Use Form 3903 to figure your moving
If you move to a new home because of a
To see if you meet the
expense deduction for a move related to
new principal workplace, you may be able
distance test, you can
the start of work at a new principal place
to deduct your moving expenses whether
use the worksheet
of work (workplace). If the new workplace
you are self-employed or an employee. But
below.
you must meet both of the tests explained
next.
Distance Test Worksheet
Keep a Copy for Your Records
Members of the armed forces may not have to meet this test.
For details, see the instructions on the back of this form.
2,200
miles
1.
Enter the number of miles from your old home to your new workplace
1.
5
miles
2.
Enter the number of miles from your old home to your old workplace
2.
2,195
miles
3.
Subtract line 2 from line 1. If zero or less, enter -0-
3.
Is line 3 at least 50 miles?
Yes. You meet this test.
No. You do not meet this test. You cannot deduct your moving expenses. Do not complete Form 3903.
3903
For Paperwork Reduction Act Notice, see back of form.
Cat. No. 12490K
Form
(Rev. 10-2002)
Page 14

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