Publication 521 - Moving Expenses - 2011 (Page 2 of 19) in pdf

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Introduction

Internal Revenue Service

1201 N. Mitsubishi Motorway

This publication explains the deduction of certain ex-

Bloomington, IL 61705-6613

penses of moving to a new home because you changed

job locations or started a new job. It includes the following

Tax questions. If you have a tax question, check the

topics.

information available on IRS.gov or call 1-800-829-1040.

•

Who can deduct moving expenses.

We cannot answer tax questions sent to either of the

•

above addresses.

What moving expenses are deductible.

•

What moving expenses are not deductible.

Useful Items

•

How a reimbursement affects your moving expense

You may want to see:

deduction.

Publication

•

How and when to report moving expenses.

Armed Forces’ Tax Guide

•

Special rules for members of the Armed Forces.

Form 3903, Moving Expenses, is used to claim the moving

Forms (and Instructions)

expense deduction. An example of how to report your

1040 U.S. Individual Income Tax Return

moving expenses, including a filled-in Form 3903, is shown

near the end of the publication.

1040X Amended U.S. Individual Income Tax

Return

You may be able to deduct moving expenses whether

you are self-employed or an employee. Your expenses

3903 Moving Expenses

generally must be related to starting work at your new job

8822 Change of Address

location. However, certain retirees and survivors may qual-

See

How To Get Tax

Help, near the end of this publica-

ify to claim the deduction even though they are not starting

tion, for information about getting the publications and the

work at a new job location. See

Who Can Deduct Moving

forms listed above.

Expenses.

Recordkeeping. It is important to maintain an accurate

Who Can Deduct Moving

record of expenses you paid to move. You should save

items such as receipts, bills, cancelled checks, credit card

Expenses

statements, and mileage logs. Also, you should save your

Form W-2 and statements of reimbursement from your

employer.

You can deduct your moving expenses if you meet all three

of the following requirements.

Comments and suggestions. We welcome your com-

•

ments about this publication and your suggestions for

Your move is closely related to the start of work.

future editions.

•

You meet the distance test.

You can write to us at the following address:

•

You meet the time test.

Internal Revenue Service

Individual Forms and Publications Branch

After you have read these rules, you may want to use

SE:W:CAR:MP:T:I

Figure B to help you decide if you can deduct your moving

1111 Constitution Ave. NW, IR-6526

expenses.

Washington, DC 20224

Retirees, survivors, and Armed Forces members. Dif-

We respond to many letters by telephone. Therefore, it

ferent rules may apply if you are a member of the Armed

would be helpful if you would include your daytime phone

Forces or a retiree or survivor moving to the United States.

number, including the area code, in your correspondence.

These rules are discussed later in this publication.

Page 2

Publication 521 (2011)

Publication 521 - Moving Expenses - 2011 Page 2

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