Publication 521 - Moving Expenses - 2011 Page 18
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19To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
F
N
Absence, temporary . . . . . . . . . . . . 5,
Figures (See Tables and figures)
Nonaccountable plans . . . . . . . . . .
6
10
Accountable plans . . . . . . . . . . . . . . .
First job . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nondeductible expenses . . . . . . . . .
10
4
9
Reimbursements of . . . . . . . . . 10,
11
Address, change of . . . . . . . . . . . . . . .
Form 1040:
1
Moving expense deduction . . . . .
12
Adequate accounting . . . . . . . . . . . .
10
Form 3903:
Armed Forces . . . . . . . . . . . . . . . . . 2,
15
P
Armed Forces members, how to
Distance test, special rule . . . . . . .
4
Permanently retired, defined . . . . .
7
complete . . . . . . . . . . . . . . . . . . . . .
15
Form 3903, how to
Personal effects . . . . . . . . . . . . . . . . . .
8
Completing form . . . . . . . . . . . . . . . .
12
complete . . . . . . . . . . . . . . . . . . . . .
15
Moving to and from storage . . . . . .
9
Moving expense deduction
Services or reimbursements
Publications (See Tax help)
calculation . . . . . . . . . . . . . . . . . . . .
11
provided by government . . . . . .
15
Spouse and dependents . . . . . . . .
15
Form W-2:
Reimbursements . . . . . . . . . . . 10,
11
R
Assistance (See Tax help)
Government provided for Armed
Reasonable expenses . . . . . . . . . . . .
8
Forces members . . . . . . . . . . .
15
Reasonable period of time . . . . . .
10
C
Form W-4:
Reimbursements . . . . . . . . . . . . . .
9-11
Change of address . . . . . . . . . . . . . . .
1
Withholding allowance . . . . . . . . . .
11
Accountable plans . . . . . . . . . . . . . .
10
Closely related in place . . . . . . . . . .
3
Free tax services . . . . . . . . . . . . . . . .
15
Adequate accounting . . . . . . . . . . .
10
Closely related in time . . . . . . . . . . . .
3
Full-time work, defined . . . . . . . . . . .
6
Armed Forces members . . . . . . . .
15
Estimated tax . . . . . . . . . . . . . . . . . . .
11
D
Excess . . . . . . . . . . . . . . . . . . . . . . . . . .
10
H
Excluded from income . . . . . . . . . .
11
Deductible moving
Help (See Tax help)
Included in income . . . . . . . . . . . . . .
11
expenses . . . . . . . . . . . . . . . . . . . . .
7-9
Home, defined . . . . . . . . . . . . . . . . . . . .
3
Nonaccountable plans . . . . . . . . . .
10
Household goods . . . . . . . . . . . . . . . .
8
Household goods . . . . . . . . . . . . . . . . .
8
Nondeductible expenses . . . . . . 10,
Moving to and from
Moving to and from storage . . . . . .
9
11
storage . . . . . . . . . . . . . . . . . . . . . .
9
Reasonable period of time . . . . . .
10
Member of your household . . . . . .
8
Reporting moving expenses and
I
Moves in U.S. . . . . . . . . . . . . . . . . . . .
8
reimbursements (Table 2) . . . .
11
Moves outside U.S. . . . . . . . . . . . . . .
9
Important reminders . . . . . . . . . . . . . .
1
Types of plans . . . . . . . . . . . . . . . . . . .
9
Moving expenses allocable to
Reporting expenses . . . . . . . . . . . . .
11
excluded foreign income . . . . . .
9
J
Expenses equal to or less than
Personal effects . . . . . . . . . . . . . . . . .
8
Joint returns . . . . . . . . . . . . . . . . . . . . . .
6
reimbursement . . . . . . . . . . . . . . .
12
Moving to and from
Expenses greater than
storage . . . . . . . . . . . . . . . . . . . . . .
9
reimbursement . . . . . . . . . . . . . . .
12
Reasonable expenses . . . . . . . . . . .
8
M
Form 3903, deduction
Storage expenses . . . . . . . . . . . . . 8,
9
Main job location:
calculation . . . . . . . . . . . . . . . . . . . .
11
Travel by car . . . . . . . . . . . . . . . . . . . . .
8
Defined . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Moving expenses and
Travel expenses . . . . . . . . . . . . . . . . .
8
More than one job . . . . . . . . . . . . . . .
4
reimbursements (Table 2) . . . .
11
Distance test . . . . . . . . . . . . . . . . . . . . . .
3
Union members . . . . . . . . . . . . . . . . . .
4
Retirees who move to U.S. . . . . . 2,
3
Armed Forces, special rule . . . . . .
4
Member of household . . . . . . . . . . . .
8
Permanently retired, defined . . . . .
7
First job . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Members of Armed Forces (See
Return to full-time work . . . . . . . . . .
4
Illustration of (Figure A) . . . . . . . . . .
3
Armed Forces)
Main job location . . . . . . . . . . . . . . . . .
4
Mileage rate . . . . . . . . . . . . . . . . . . . . . . .
1
Return to full-time work . . . . . . . . . .
4
S
Missing children, photographs
Worksheet 1 . . . . . . . . . . . . . . . . . . . . .
4
Seasonal trade or business . . . . . .
6
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Seasonal work . . . . . . . . . . . . . . . . . . . .
5
More information (See Tax help)
E
Self-employed persons:
Moves:
Employees:
Time test . . . . . . . . . . . . . . . . . . . . . . 5,
6
In U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Time test for . . . . . . . . . . . . . . . . . . . . .
4
Table 1 . . . . . . . . . . . . . . . . . . . . . . . .
4
Outside U.S. . . . . . . . . . . . . . . . . . . . . .
9
Estimated tax . . . . . . . . . . . . . . . . . . . .
11
Spouse of Armed Forces
To and from storage . . . . . . . . . . . . .
9
member . . . . . . . . . . . . . . . . . . . . . . . .
15
Excess reimbursements . . . . . . . . .
10
Moving expenses (See also
Standard mileage rate . . . . . . . . . . . .
1
Excluded foreign income:
Deductible moving expenses; Who
Storage expenses . . . . . . . . . . . . . . 8,
9
Moving expenses allocable to . . .
9
can deduct) . . . . . . . . . . . . . . . . . . . . 2,
7
Page 18
Publication 521 (2011)
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