Publication 521 - Moving Expenses - 2002 (Page 14 of 17) in pdf

3903

Moving Expenses

OMB No. 1545-0062

Form

Attach to Form 1040.

(Rev. October 2002)

Attachment

Department of the Treasury

Sequence No.

Internal Revenue Service

Name(s) shown on Form 1040

Your social security number

Tom and Peggy Smith

325

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.

Enter the amount you paid for transportation and storage of household goods and personal

8,000

—

effects (see instructions)

Enter the amount you paid for travel and lodging expenses in moving from your old home to

466

—

your new home. Do not include the cost of meals (see instructions)

8,466

—

Add lines 1 and 2

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

—

code P in box 12 of your W-2 form

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

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

Enter the number of miles from your old home to your new workplace

miles

Enter the number of miles from your old home to your old workplace

2,195

miles

Subtract line 2 from line 1. If zero or less, enter -0-

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

Publication 521 - Moving Expenses - 2002 Page 14

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