Publication 521 - Moving Expenses - 2002 Page 17

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Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
How to report:
S
Employers . . . . . . . . . . . . . . . . . 10
Accountable plans . . . . . . . . . . . . 10
Seasonal trade or business . . . . . . 5
Form 1040 . . . . . . . . . . . . . . . . . 9
Armed Forces, members of . . . . . . 6
Self-employment . . . . . . . . . . . . . . 4
Form 3903 . . . . . . . . . . . . . . . . . 9
Assistance (See Tax help)
Standard mileage rate . . . . . . . . 1, 7
Reimbursements . . . . . . . . . . . . 10
Storage expenses . . . . . . . . . . . . . 8
C
Suggestions . . . . . . . . . . . . . . . . . . 2
I
Survivors . . . . . . . . . . . . . . . . . . 2, 7
Change of address . . . . . . . . . . . . . 1
Important change . . . . . . . . . . . . . . 1
Comments . . . . . . . . . . . . . . . . . . . 2
Important reminder . . . . . . . . . . . . . 1
T
D
Tax help . . . . . . . . . . . . . . . . . . . . 15
M
Tax withholding . . . . . . . . . . . . . . . 9
Deductible expenses . . . . . . . . . . . 7
Main job location:
Taxpayer Advocate . . . . . . . . . . . . 15
Deductible moving expenses:
Defined . . . . . . . . . . . . . . . . . . . . 3
Member of your household . . . 7, 8
Temporary absence from work . . . . 4
More than one job . . . . . . . . . . . . 3
Moves to locations in the
Time test:
Union members . . . . . . . . . . . . . 3
United States . . . . . . . . . . . . . . 8
Employees . . . . . . . . . . . . . . . . . 4
Members of the Armed Forces . . . . 6
Moves to locations outside
Exceptions . . . . . . . . . . . . . . . . . 6
More information (See Tax help)
the United States . . . . . . . . . . . 8
Not yet met . . . . . . . . . . . . . . . . . 5
Moves to locations in the United
Reasonable expenses . . . . . . . . . 7
Seasonal work . . . . . . . . . . . . . . 4
States . . . . . . . . . . . . . . . . . . . . . 8
Travel by car . . . . . . . . . . . . . . . . 7
Self-employed persons . . . . . . . . 4
Moves to locations outside the
When to deduct . . . . . . . . . . . . . 12
Temporary absence from
United States . . . . . . . . . . . . . . . 8
Distance test . . . . . . . . . . . . . . . . . 3
work . . . . . . . . . . . . . . . . . . . . 4
Moving expenses:
Double deduction . . . . . . . . . . . . . . 9
Travel by car . . . . . . . . . . . . . . . . . 7
Deductible . . . . . . . . . . . . . . . . . . 7
Travel expenses . . . . . . . . . . . . . . . 8
No double deduction . . . . . . . . . . 9
E
TTY/TDD information . . . . . . . . . . 15
Nondeductible . . . . . . . . . . . . . . . 8
Employers . . . . . . . . . . . . . . . . . . 10
Moving expenses allocable to
W
Estimated tax . . . . . . . . . . . . . . . . . 9
excluded foreign income . . . . . . . 8
Example . . . . . . . . . . . . . . . . . . . . 13
When to deduct expenses:
Choosing when to deduct . . . . . 12
Excess reimbursement . . . . . . . . . 10
N
Reimbursed expenses . . . . . . . 12
Nonaccountable plans . . . . . . . . . 12
Who can deduct:
F
Nondeductible expenses . . . . . . . . 8
Distance test . . . . . . . . . . . . . . . . 3
First job . . . . . . . . . . . . . . . . . . . . . 3
Members of the Armed
Free tax services . . . . . . . . . . . . . 15
P
Forces . . . . . . . . . . . . . . . . . 2, 6
Full-time work . . . . . . . . . . . . . . . . . 4
Retirees . . . . . . . . . . . . . . . . . 2, 7
Personal effects . . . . . . . . . . . . . . . 8
Survivors . . . . . . . . . . . . . . . . 2, 7
Publications (See Tax help)
H
Time test . . . . . . . . . . . . . . . . . . . 3
Help (See Tax help)
Withholding . . . . . . . . . . . . . . . . . . 9
R
Home:
Reimbursements . . . . . . . . . . . . . 10
Definition of . . . . . . . . . . . . . . . . . 2
Excluded from income . . . . . . . . . 9
Former . . . . . . . . . . . . . . . . . . . . 2
Included in income . . . . . . . . . . . 9
New . . . . . . . . . . . . . . . . . . . . . . 2
Retirees . . . . . . . . . . . . . . . . . . . 2, 7
Household goods . . . . . . . . . . . . . . 8
Return to full-time work . . . . . . . . . . 3
Page 17

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Parent category: Financial