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US Internal Revenue Service: f3903 - 2002
US Internal Revenue Service: f3903 - 2002
Before you begin: ⻫ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving
expenses.
⻫ If you are a member of the armed forces, see the instructions to find out how to complete this form.
1 Enter the amount you paid for transportation and storage of household goods and personal
effects (see instructions) 1
2 Enter the amount you paid for travel and lodging expenses in moving from your old home to
your new home. Do not include the cost of meals (see instructions) 2
4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is
not included in the wages box (box 1) of your W-2 form. This amount should be identified with
code P in box 12 of your W-2 form 4
No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3
from line 4 and include the result on the “Wages, salaries, tips, etc.” line of Form 1040.
Yes. Subtract line 4 from line 3. Enter the result here and on the “Moving expenses” line of
Form 1040. This is your moving expense deduction 5
Members of the armed forces may not have to meet this test.
For details, see the instructions on the back of this form.
1. Enter the number of miles from your old home to your new workplace 1. miles
2. Enter the number of miles from your old home to your old workplace 2. miles
For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (Rev. 10-2002)
Form 3903 (Rev. 10-2002) page 2
Time Test Retirees or Survivors Living Moves Outside the United States or its
Possessions. Enter the amount you paid
If you are an employee, you must work full Outside the United States to pack, crate, move, store, and insure
time in the general area of your new your household goods and personal
workplace for at least 39 weeks during the If you are a retiree or survivor who moved
to a home in the United States or its effects. Also, include the amount you paid
12 months right after you move. If you are to move your personal effects to and from
self-employed, you must work full time in possessions and you meet the following
requirements, you are treated as if you storage and to store them for all or part of
the general area of your new workplace for the time the new workplace continues to
at least 39 weeks during the first 12 moved to a new principal workplace
located in the United States. You are be your principal workplace.
months and a total of at least 78 weeks
during the 24 months right after you move. subject only to the distance test. You do not have to complete
this form if (a) you moved in an
What If You Do Not Meet the Time Test Retirees earlier year, (b) you are claiming
Before Your Return Is Due? If you expect only storage fees during your
to meet the time test, you may deduct You may deduct moving expenses for a
move to a new home in the United States absence from the United
your moving expenses in the year you States, and (c) any amount your employer
move. Later, if you do not meet the time when you actually retire if both your old
principal workplace and your old home paid for the storage fees is included in the
test, you must either: wages box of your W-2 form. Instead, enter
were outside the United States.
● Amend your tax return for the year you the storage fees on the “Moving expenses”
claimed the deduction by filing Form Survivors line of Form 1040, and write “Storage” next
1040X, Amended U.S. Individual Income to the amount.
Tax Return or You may deduct moving expenses for a
● For the year you cannot meet the time
move to a home in the United States if you Line 2
are the spouse or dependent of a person
test, report as income the amount of your Enter the amount you paid to travel from
whose principal workplace at the time of
moving expense deduction that reduced your old home to your new home. This
death was outside the United States. In
your income tax for the year you moved. includes transportation and lodging on the
addition, the expenses must be for a move
If you do not deduct your moving (a) that begins within 6 months after the way. Include costs for the day you arrive.
expenses in the year you move and you decedent’s death and (b) from a former Although not all the members of your
later meet the time test, you may take the home outside the United States that you household have to travel together or at the
deduction by filing an amended return for lived in with the decedent at the time of same time, you may only include expenses
the year you moved. To do this, use Form death. for one trip per person.
1040X. If you use your own vehicle(s), you may
figure the expenses by using either:
Exceptions to the Time Test. You do not Reimbursements
have to meet the time test if any of the ● Actual out-of-pocket expenses for gas
following apply. You may choose to deduct moving and oil or
expenses in the year you are reimbursed
● Your job ends because of disability. ● Mileage at the rate of 13 cents a mile
by your employer, even though you paid
● You are transferred for your employer’s the expenses in a different year. However, (12 cents a mile for 2003).
benefit. special rules apply. See How To Report in You may add parking fees and tolls to
● You are laid off or discharged for a Pub. 521. the amount claimed under either method.
reason other than willful misconduct. Keep records to verify your expenses.
● You are in the armed forces and the Filers of Form 2555
move is due to a permanent change of Paperwork Reduction Act Notice. We
If you file Form 2555, Foreign Earned
station (see below). ask for the information on this form to
Income, to exclude any of your income or
● You meet the requirements (explained housing costs, report the full amount of carry out the Internal Revenue laws of the
later) for retirees or survivors living outside your deductible moving expenses on Form United States. You are required to give us
the United States. 3903 and on Form 1040. Report the part of the information. We need it to ensure that
● You are filing this form for a decedent. your moving expenses that is not allowed you are complying with these laws and to
because it is allocable to the excluded allow us to figure and collect the right
More Information. For more information amount of tax.
income on the appropriate line of Form
on the time test, see Pub. 521.
2555. For details on how to figure the part You are not required to provide the
allocable to the excluded income, see Pub. information requested on a form that is
Members of the Armed 54, Tax Guide for U.S. Citizens and subject to the Paperwork Reduction Act
Forces Resident Aliens Abroad. unless the form displays a valid OMB
control number. Books or records relating
If you are in the armed forces, you do not to a form or its instructions must be
have to meet the distance and time tests Specific Instructions retained as long as their contents may
if the move is due to a permanent change You may deduct the following expenses become material in the administration of
of station. A permanent change of station you paid to move your family and any Internal Revenue law. Generally, tax
includes a move in connection with and dependent household members. Do not returns and return information are
within 1 year of retirement or other deduct expenses for employees such as a confidential, as required by Internal
termination of active duty. maid, nanny, or nurse. Revenue Code section 6103.
How To Complete the Form The time needed to complete and file
Line 1 this form will vary depending on individual
Do not include on lines 1 and 2 any Moves Within or to the United States or circumstances. The estimated average time
expenses for moving services that were its Possessions. Enter the amount you is: Recordkeeping, 33 min.; Learning
provided by the government. If you and paid to pack, crate, and move your about the law or the form, 9 min.;
your spouse and dependents are moved to household goods and personal effects. Preparing the form, 15 min.; and
or from different locations, treat the moves You may also include the amount you paid Copying, assembling, and sending the
as a single move. to store and insure household goods and form to the IRS, 13 min.
On line 4, enter the total reimbursements personal effects within any period of 30 If you have comments concerning the
and allowances you received from the days in a row after the items were moved accuracy of these time estimates or
government in connection with the from your old home and before they were suggestions for making this form simpler,
expenses you claimed on lines 1 and 2. Do delivered to your new home. we would be happy to hear from you. See
not include the value of moving services the Instructions for Form 1040.
provided by the government. Complete line
5 if applicable.