Who Can Deduct
Introduction
Moving Expenses
This publication explains the deduction of certain ex-
penses of moving to a new home because you changed
You can deduct your moving expenses if your move is
job locations or started a new job. It includes the following
closely related to the start of work. You also must meet the
topics.
distance test and the time test. These two tests are dis-
•
cussed later. After you have read the time and distance
Who can deduct moving expenses.
test rules, you may want to use Figure B to help you decide
•
What moving expenses are deductible.
if your move qualifies for deducting your moving expenses.
•
What moving expenses are not deductible.
•
Related to Start of Work
Tax withholding and estimated tax.
•
How to report moving expenses.
Your move must be closely related, both in time and in
place, to the start of work at your new job location.
An example, including a filled-in Form 3903, Moving Ex-
penses, is shown near the end of the publication.
Closely related in time. You can generally consider mov-
You may qualify for the moving expense deduction
ing expenses incurred within 1 year from the date you first
whether you are self-employed or an employee. Your ex-
reported to work at the new location as closely related in
time to the start of work. It is not necessary that you
penses generally must be related to starting work at your
arrange to work before moving to a new location, as long
new job location. However, certain retirees and survivors
as you actually do go to work.
may qualify to claim the deduction even if they are not
If you do not move within one year of the date you begin
starting work at a new job location. See Who Can Deduct
work, you ordinarily cannot deduct the expenses unless
Moving Expenses.
you can show that circumstances existed that prevented
the move within that time.
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for
Example. Your family moved more than a year after
future editions.
you started work at a new location. You delayed the move
for 18 months to allow your child to complete high school.
You can e-mail us while visiting our web site at
You can deduct your moving expenses.
You can write to us at the following address:
Closely related in place. You can generally consider
your move closely related in place to the start of work if the
distance from your new home to the new job location is not
Internal Revenue Service
more than the distance from your former home to the new
Tax Forms and Publications
job location. A move that does not meet this requirement
W:CAR:MP:FP
may qualify if you can show that:
1111 Constitution Ave. NW
Washington, DC 20224
1) You are required to live at your new home as a
condition of your employment, or
2) You will spend less time or money commuting from
We respond to many letters by telephone. Therefore, it
your new home to your new job location.
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
Home defined. Your home means your main home
(residence). It can be a house, apartment, condominium,
Useful Items
houseboat, house trailer, or similar dwelling. It does not
You may want to see:
include other homes owned or kept up by you or members
of your family. It also does not include a seasonal home,
Publication
such as a summer beach cottage. Your former home
means your home before you left for your new job location.
523
Selling Your Home
Your new home means your home within the area of your
new job location.
Form (and Instructions)
3903 Moving Expenses
Retirees or survivors. You may be able to deduct the
expenses of moving to the United States or its possessions
8822 Change of Address
even if the move is not related to the start of work at a new
See How To Get Tax Help, near the end of this publica-
job location. You must have worked outside the United
tion, for information about getting the publication and the
States or be a survivor of someone who did. See Retirees
forms listed.
or Survivors Who Move to the United States, later.
Page 2