Publication 521 - Moving Expenses - 2011 Page 7

ADVERTISEMENT

•
Exceptions to the Time Test
Whether you receive retirement payments from a
pension or retirement fund, and
You do not have to meet the time test if one of the following
•
The length of time before you return to full-time
applies.
work.
•
You are in the Armed Forces and you moved be-
cause of a permanent change of station. See
Mem-
Decedents. Qualified deductible moving expenses are
bers of the Armed
Forces, later.
allowed on a final return (Form 1040 or 1040NR) when a
•
Your main job location was outside the United States
taxpayer has moved and dies within the same calendar
and you moved to the United States because you
year. The personal representative filing on behalf of that
retired. See
Retirees or Survivors Who Move to the
taxpayer should complete and attach Form 3903 to the
United
States, later.
final return.
•
A personal representative can be an executor, adminis-
You are the survivor of a person whose main job
trator, or anyone who is in charge of the deceased per-
location at the time of death was outside the United
son’s property. For more information, see Publication 559,
States. See
Retirees or Survivors Who Move to the
Survivors, Executors, and Administrators.
United
States, later.
•
Your job at the new location ends because of death
Survivors of decedents who were working abroad. If
or disability.
you are the spouse or the dependent of a person whose
main job location at the time of death was outside the
•
You are transferred for your employer’s benefit or
United States, you can deduct moving expenses if the
laid off for a reason other than willful misconduct.
following five requirements are met.
For this exception, you must have obtained full-time
•
employment and you must have expected to meet
The move is to a home in the United States.
the test at the time you started the job.
•
The move begins within 6 months after the dece-
dent’s death. (When a move begins is described
below.)
Retirees or Survivors Who Move to
•
The move is from the decedent’s former home.
the United States
•
The decedent’s former home was outside the United
If you are a retiree who was working abroad or a survivor of
States.
a decedent who was working abroad and you move to the
•
The decedent’s former home was also your home.
United States or one of its possessions, you do not have to
meet the time test, discussed earlier. However, you must
When a move begins. A move begins when one of the
meet the requirements discussed below under Retirees
following events occurs.
who were working abroad or Survivors of decedents who
•
were working abroad.
You contract for your household goods and personal
effects to be moved to your home in the United
If you are living in the United States, retire, and
States, but only if the move is completed within a
!
then move and remain retired, you cannot claim a
reasonable time.
moving expense deduction for that move.
CAUTION
•
Your household goods and personal effects are
United States defined. For this section of this publica-
packed and on the way to your home in the United
tion, the term “United States” includes the possessions of
States.
the United States.
•
You leave your former home to travel to your new
Retirees who were working abroad. You can deduct
home in the United States.
moving expenses for a move to a new home in the United
States when you permanently retire. However, both your
former main job location and your former home must have
Deductible Moving Expenses
been outside the United States.
Permanently retired. You are considered permanently
retired when you cease gainful full-time employment or
If you meet the requirements discussed earlier under Who
self-employment. If, at the time you retire, you intend your
Can Deduct Moving Expenses, you can deduct the reason-
retirement to be permanent, you will be considered retired
able expenses of:
even though you later return to work. Your intention to
•
Moving your household goods and personal effects
retire permanently may be determined by:
(including in-transit or foreign-move storage ex-
•
Your age and health,
penses), and
•
•
The customary retirement age for people who do
Traveling (including lodging but not meals) to your
similar work,
new home.
Publication 521 (2011)
Page 7

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Publication 521 - Moving Expenses - 2002 Publication 521 - Moving Expenses - 2002 Financial
Form N-139 - Moving Expenses - 2011 Form N-139 - Moving Expenses - 2011 Financial
Moving Expense Reimbursement Form Moving Expense Reimbursement Form Financial
Moving Expense Tax Form Moving Expense Tax Form Financial
Moving Expenses Checklist Template Moving Expenses Checklist Template Financial
Moving Expense Checklist Moving Expense Checklist Financial
Publication 1 - Moving To South Carolina - A Tax Guide For New Residents Publication 1 - Moving To South Carolina - A Tax Guide For New Residents Financial
Publication 112 - Education Expense Credit General Rules And Requirements For Schools - Illinois Department Of Revenue Publication 112 - Education Expense Credit General Rules And Requirements For Schools - Illinois Department Of Revenue Financial
Form Hr36700 - Promissory Note For Moving Expense Advance Form Hr36700 - Promissory Note For Moving Expense Advance Miscellaneous
Summary Of Moving Expenses - Form 3903 Summary Of Moving Expenses - Form 3903 Financial

Related Categories

Parent category: Financial
Download
Go
Page of 19