Publication 521 - Moving Expenses - 2002 (Page 6 of 17) in pdf

return is due. If you do not meet the 39-week test by

•

The place of enlistment,

September 15, 2003, you must either:

•

The member’s, spouse’s, or dependent’s home of

1) Report as income on your 2003 return the amount

record, or

you deducted as moving expenses on your 2002

•

A nearer point in the United States.

return, or

2) Amend your 2002 return.

If the military moves you and your spouse and depen-

dents to or from separate locations, the moves are treated

as a single move to your new main job location.

Exceptions to the Time Test

Services or reimbursements provided by government.

You do not have to meet the time test if one of the following

Do not include in income the value of moving and storage

applies.

services provided by the government because of a perma-

nent change of station. In general, if the total reimburse-

1) You are in the Armed Forces and you moved be-

ments or allowances you receive from the government

cause of a permanent change of station. See Mem-

because of the move are more than your actual moving

bers of the Armed Forces, later.

expenses, the government should include the excess in

2) You moved to the United States because you retired.

your wages on Form W –2. However, the excess portion of

See Retirees or Survivors Who Move to the United

a dislocation allowance, a temporary lodging allowance, a

States, later.

temporary lodging expense, or a move-in housing allow-

ance is not included in income.

3) You are the survivor of a person whose main job

If your reimbursements or allowances are less than your

location at the time of death was outside the United

actual moving expenses, do not include the reimburse-

States. See Retirees or Survivors Who Move to the

ments or allowances in income. You can deduct the ex-

United States, later.

penses that are more than your reimbursements. See

4) Your job at the new location ends because of death

Deductible Moving Expenses, later.

or disability.

How to complete Form 3903 for members of the

5) You are transferred for your employer’s benefit or

Armed Forces. Take the following steps.

laid off for a reason other than willful misconduct. For

this exception, you must have obtained full-time em-

1) Complete lines 1 and 2, using your actual expenses.

ployment and you must have expected to meet the

Do not include any expenses for moving services

test at the time you started the job.

provided by the government. Also do not include any

expenses which were reimbursed by an allowance

you do not have to include in your income.

Members of the Armed Forces

2) Enter on line 4 the total reimbursements and al-

If you are a member of the Armed Forces on active duty

lowances you received from the government for the

and you move because of a permanent change of station,

expenses claimed on lines 1 and 2. Do not include

you do not have to meet the distance and time tests,

the value of moving services provided by the govern-

discussed earlier. You can deduct your unreimbursed

ment. Also do not include any part of a dislocation

moving expenses.

allowance, a temporary lodging allowance, a tempo-

A permanent change of station includes:

rary lodging expense, or a move-in housing allow-

•

ance.

A move from your home to your first post of active

duty,

3) Complete line 5. If line 3 is more than line 4, subtract

•

line 4 from line 3 and enter the result on line 5 and

A move from one permanent post of duty to another,

on Form 1040, line 28. This is your moving expense

and

deduction. If line 3 is equal to or less than line 4, you

•

A move from your last post of duty to your home or

do not have a moving expense deduction. Subtract

to a nearer point in the United States. The move

line 3 from line 4 and, if the result is more than zero,

must occur within one year of ending your active

enter it on Form 1040, line 7.

duty or within the period allowed under the Joint

If the military moves you and your spouse and dependents

Travel Regulations.

to or from different locations, treat these moves as a single

move.

Spouse and dependents. If a member of the Armed

Do not deduct any expenses for moving services

Forces dies, is imprisoned, or deserts, a permanent

provided by the government.

change of station for the spouse or dependent includes a

CAUTION

move to:

Page 6

Publication 521 - Moving Expenses - 2002 Page 6

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