Publication 521 - Moving Expenses - 2011 (Page 15 of 19) in pdf

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

Members of the Armed Forces

lowances you received from the government for the

expenses claimed on lines 1 and 2. Do not include

the value of moving or storage services provided by

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

the government. Also, do not include any part of a

and you move because of a permanent change of station,

dislocation allowance, a temporary lodging allow-

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

ance, a temporary lodging expense, or a move-in

discussed earlier. You can deduct your unreimbursed

housing allowance.

moving expenses.

A permanent change of station includes:

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 your home to your first post of active

on Form 1040, line 26. This is your moving expense

duty,

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

•

A move from one permanent post of duty to another,

do not have a moving expense deduction. Subtract

and

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

•

enter it on Form 1040, line 7.

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

to a nearer point in the United States. The move

If the military moves you, your spouse and dependents, to

must occur within one year of ending your active

or from different locations, treat these moves as a single

duty or within the period allowed under the Joint

move.

Travel Regulations.

Do not deduct any expenses for moving or stor-

age services provided by the government.

Spouse and dependents. If a member of the Armed

CAUTION

Forces dies, is imprisoned, or deserts, a permanent

change of station for the spouse or dependent includes a

move to:

•

The place of enlistment,

How To Get Tax Help

•

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

record, or

You can get help with unresolved tax issues, order free

•

publications and forms, ask tax questions, and get informa-

A nearer point in the United States.

tion from the IRS in several ways. By selecting the method

that is best for you, you will have quick and easy access to

If the military moves you, your spouse, and dependents,

tax help.

to or from separate locations, the moves are treated as a

single move to your new main job location.

Free help with your return. Free help in preparing your

return is available nationwide from IRS-certified volun-

Services or reimbursements provided by government.

teers. The Volunteer Income Tax Assistance (VITA) pro-

Do not include in income the value of moving and storage

gram is designed to help low-moderate income taxpayers

services provided by the government because of a perma-

and the Tax Counseling for the Elderly (TCE) program is

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

designed to assist taxpayers age 60 and older with their

ments or allowances you receive from the government

tax returns. Most VITA and TCE sites offer free electronic

because of the move are more than your actual moving

filing and all volunteers will let you know about credits and

expenses, the government must include the excess in your

deductions you may be entitled to claim. To find the near-

wages on Form W-2. However, the excess portion of a

est VITA or TCE site, visit IRS.gov or call 1-800-906-9887

dislocation allowance, a temporary lodging allowance, a

or 1-800-829-1040.

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

As part of the TCE program, AARP offers the Tax-Aide

ance is not included in income and should not be included

counseling program. To find the nearest AARP Tax-Aide

in box 1 of Form W-2.

site, call 1-888-227-7669 or visit AARP’s website at

If your reimbursements or allowances are less than your

actual moving expenses, do not include the reimburse-

For more information on these programs, go to IRS.gov

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

and enter keyword “VITA” in the upper right-hand corner.

penses that are more than your reimbursements. See

Deductible Moving

Expenses, earlier.

Internet. You can access the IRS website at

IRS.gov 24 hours a day, 7 days a week to:

How to complete Form 3903 for members of the Armed

Forces. Take the following steps.

•

1. Complete lines 1 through 3 of the form, using your

Check the status of your 2011 refund. Go to IRS.gov

actual expenses. Do not include any expenses for

and click on Where’s My Refund. Wait at least 72

moving services provided by the government. Also,

hours after the IRS acknowledges receipt of your

do not include any expenses that were reimbursed

e-filed return, or 3 to 4 weeks after mailing a paper

by an allowance you do not have to include in your

return. If you filed Form 8379 with your return, wait

income.

14 weeks (11 weeks if you filed electronically). Have

Publication 521 (2011)

Page 15

Publication 521 - Moving Expenses - 2011 Page 15

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