Fillable Form N-139 - Moving Expenses - 2012 (Page 2 of 2) in pdf

FORM N-139

(REV. 2012)

Page 2

Instructions

area of your new workplace for at least 39 weeks

when you permanently retire if both your old

A Change to Note

during the first 12 months and a total of at least

principal workplace and your old home were

For 2012, the standard mileage rate for using

78 weeks during the 24 months right after you

outside the United States.

your vehicle to move to a new home is 23¢ a mile.

move.

Survivors.—You may deduct moving expenses

What If You Do Not Meet the Time Test Before

for a move to a home in the State of Hawaii if

Purpose of Form

Your Return is Due? If you expect to meet the

you are the spouse or dependent of a person

time test, you may deduct your moving expenses

whose principal workplace at the time of death

Use Form N-139 to figure your moving expense

in the year you move. Later, if you do not meet the

was outside the United States. In addition, the

deduction for a move related to the start of work

time test, you must either:

expenses must be for a move (1) that begins

at a new principal place of work (workplace). If

within 6 months after the decedent’s death, and

the new workplace is outside the United States

•

Amend your tax return for the year you

(2) from a former home outside the United States

or its possessions, you must be a U.S. citizen or

claimed the deduction by filing an amended

that you lived in with the decedent at the time of

resident alien to deduct your expenses.

individual income tax return, or

death.

If you qualify to deduct expenses for more

•

For the year you cannot meet the time test,

than one move, use a separate Form N-139 for

Reimbursements

report as income the amount of your moving

each move.

expense deduction that reduced your income

You may choose to deduct moving expenses

Note: If a resident taxpayer leaves the State

tax for the year you moved.

in the year you are reimbursed by your employer,

of Hawaii for other than temporary or transitory

even though you paid the expenses in a different

If you do not deduct your moving expenses in

purposes and is not domiciled in Hawaii, he or

year. However, special rules apply. See When

the year you move and you later meet the time

she ceases to be a resident; in such a case, as

To Deduct Expenses in federal Publication 521.

test, you may take the deduction by filing an

with a nonresident taxpayer, expenses incurred

amended return for the year you moved.

in moving to a new place of employment outside

Line-by-Line Instructions

the State of Hawaii shall not be allowed.

Exceptions to the Time Test.—You do not have

to meet the time test if any of the following apply:

You may deduct the following expenses

Additional Information

you paid to move your family and dependent

•

Your job ends because of disability.

For more details, get federal Publication 521,

household members. Do not deduct expenses for

•

Moving Expenses.

You are transferred for your employer’s

employees such as a maid, nanny, or nurse.

benefit.

Line 4.—Moves Within or to the United States

Other Forms You May Have to File

or its Possessions. Enter the amount you paid

•

You are laid off or discharged for a reason

to pack, crate, and move your household goods

If you sold your main home in 2012, you must

other than willful misconduct.

and personal effects. You may also include the

file Form N-103, Sale of Your Home, to report the

•

You are in the armed forces and the move is

amount you paid to store and insure household

sale.

due to a permanent change of station (see

goods and personal effects within any period of

Internet Address

below).

30 days in a row after the items were moved from

your old home and before they were delivered to

•

You meet the requirements (explained later)

Tax forms are available on the Internet. The

your new home.

for retirees or survivors living outside the

Department of Taxation’s site on the Internet is:

Moves Outside the United States or its

United States.

Possessions. Enter the amount you paid to pack,

•

You are filing this form for a decedent.

crate, move, store, and insure your household

Moving Expenses You Can Deduct

goods and personal effects. Also, include the

Members of the Armed Forces

You can deduct the reasonable expenses of

amount you paid to move your personal effects

moving your household goods and personal

to and from storage and to store them for all or

If you are in the armed forces, you do not have

effects and of traveling from your old home to

part of the time the new workplace continues to

to meet the distance and time tests if the move

your new home. Reasonable expenses can

be your principal workplace.

is due to a permanent change of station. A

include the cost of lodging (but not meals) while

Note: You do not have to complete this form if (a)

permanent change of station includes a move in

traveling to your new home. You cannot deduct

you moved in an earlier year, (b) you are claiming

connection with and within 1 year of retirement or

the cost of sightseeing trips.

only storage fees during your absence from the

other termination of active duty.

United States, and (c) any amount your employer

Who Can Deduct Moving Expenses

How to Complete the Form If You Are a Member

paid for the storage fees is included in the wages

of the Armed Forces.— Do not include on lines

box of your federal Form W-2. Instead, enter the

If you move to a new home because of a new

4 and 5 any expenses for moving or storage

storage fees on Form N-15, line 25, and write

principal workplace, you may be able to deduct

services that were provided by the government. If

“Storage” next to the amount.

your moving expenses whether you are self-

you and your spouse and dependents are moved

employed or an employee. But you must meet

Line 5.—Enter the amount you paid for travel from

to or from different locations, treat the moves as

both the distance test and the time test that follow.

your old home to your new home. This includes

a single move.

Also, your move must be closely related both in

transportation and lodging on the way. Include

On line 7, enter the total reimbursements and

time and place, to the start of work at your new

costs for the day you arrive. The members of

allowances you received from the government

job location.

your household do not have to travel together or

in connection with the expenses you claimed on

at the same time. However, you may only include

Distance Test.—Your new principal workplace

lines 4 and 5. Do not include the value of moving

expenses for one trip per person. Do not include

must be at least 50 miles farther from your old

or storage services provided by the government.

any househunting expenses.

home than your old workplace was. For example,

Complete line 8 if applicable.

if your old workplace was 3 miles from your old

If you use your own vehicle(s), you may figure

home, your new workplace must be at least 53

Retirees or Survivors Living

the expenses by using either:

miles from that home. If you did not have an

Outside the United States

•

Actual out-of-pocket expenses for gas and oil,

old workplace, your new workplace must be at

least 50 miles from your old home. The distance

If you are a retiree or survivor who moved to a

between the two points is the shortest of the more

home in the State of Hawaii and you meet the

•

Mileage at the rate of 23¢ a mile.

commonly traveled routes between them.

following requirements, you are treated as if you

You may add parking fees and tolls to the

moved to a new principal workplace located in

Time Test.—If you are an employee, you must

amount claimed under either method. Keep

the State of Hawaii. You are subject only to the

work full time in the general area of your new

records to verify your expenses.

distance test.

workplace for at least 39 weeks during the 12

months right after you move. If you are self-

Retirees.—You may deduct moving expenses

employed, you must work full-time in the general

for a move to a new home in the State of Hawaii

Form N-139 - Moving Expenses - 2012 Page 2

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