Publication 521 - Moving Expenses - 2011

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Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 521
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 15040E
Moving
Who Can Deduct Moving Expenses . . . . . . . . . . . .
2
Move Related to Start of Work . . . . . . . . . . . . . . . . 3
Distance Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Expenses
Time Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Retirees or Survivors Who Move to the
7
United States . . . . . . . . . . . . . . . . . . . . . . . .
For use in preparing
Deductible Moving Expenses . . . . . . . . . . . . . . . . .
7
Moves to Locations in the United States . . . . . . . . . 8
2011
Returns
Moves to Locations Outside the United
9
States . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nondeductible Expenses . . . . . . . . . . . . . . . . . . . .
9
Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Types of Reimbursement Plans . . . . . . . . . . . . . . . 9
Tax Withholding and Estimated Tax . . . . . . . . . . . 11
How and When To Report . . . . . . . . . . . . . . . . . . . 11
Form 3903 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
When To Deduct Expenses . . . . . . . . . . . . . . . . . 12
Illustrated Example . . . . . . . . . . . . . . . . . . . . . . . . . 13
Members of the Armed Forces . . . . . . . . . . . . . . . . 15
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 15
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
What’s New
Standard mileage rate. For 2011, the standard mileage
rate for using your vehicle to move to a new home is 19
cents per mile for miles driven during the period from
January 1 to June 30, 2011, and 23.5 cents per mile for
miles driven during the period from July 1 to December 31,
2011. See
Travel by car
under Deductible Moving Ex-
penses.
Future developments. The IRS has created a page on
IRS.gov for information about Publication 521, at
gov/pub521. Information about any future developments
affecting Publication 521 (such as legislation enacted after
we release it) will be posted on that page.
Reminders
Get forms and other information
faster and easier by:
Change of address. If you change your mailing address,
be sure to notify the IRS using Form 8822, Change of
Internet
IRS.gov
Address. Mail it to the Internal Revenue Service Center for
your old address. Addresses for the service centers are on
Dec 01, 2011

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Parent category: Financial