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Www myfreetaxes com swflorida Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Www myfreetaxes com swflorida Your move is closely related to the start of work. Www myfreetaxes com swflorida You meet the distance test. Www myfreetaxes com swflorida You meet the time test. Www myfreetaxes com swflorida After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Www myfreetaxes com swflorida Retirees, survivors, and Armed Forces members. Www myfreetaxes com swflorida   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Www myfreetaxes com swflorida These rules are discussed later in this publication. Www myfreetaxes com swflorida Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Www myfreetaxes com swflorida Closely related in time. Www myfreetaxes com swflorida   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Www myfreetaxes com swflorida It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Www myfreetaxes com swflorida    Figure A. Www myfreetaxes com swflorida Illustration of Distance Test Please click here for the text description of the image. Www myfreetaxes com swflorida Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida Your family moved more than a year after you started work at a new location. Www myfreetaxes com swflorida You delayed the move for 18 months to allow your child to complete high school. Www myfreetaxes com swflorida You can deduct your moving expenses. Www myfreetaxes com swflorida Closely related in place. Www myfreetaxes com swflorida   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Www myfreetaxes com swflorida If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Www myfreetaxes com swflorida Home defined. Www myfreetaxes com swflorida   Your home means your main home (residence). Www myfreetaxes com swflorida It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Www myfreetaxes com swflorida It does not include other homes owned or kept up by you or members of your family. Www myfreetaxes com swflorida It also does not include a seasonal home, such as a summer beach cottage. Www myfreetaxes com swflorida Your former home means your home before you left for your new job location. Www myfreetaxes com swflorida Your new home means your home within the area of your new job location. Www myfreetaxes com swflorida Retirees or survivors. Www myfreetaxes com swflorida   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Www myfreetaxes com swflorida You must have worked outside the United States or be a survivor of someone who did. Www myfreetaxes com swflorida See Retirees or Survivors Who Move to the United States, later. Www myfreetaxes com swflorida Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Www myfreetaxes com swflorida For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Www myfreetaxes com swflorida You can use Worksheet 1 to see if you meet this test. Www myfreetaxes com swflorida Worksheet 1. Www myfreetaxes com swflorida Distance Test   Note. Www myfreetaxes com swflorida Members of the Armed Forces may not have to meet this test. Www myfreetaxes com swflorida See Members of the Armed Forces. Www myfreetaxes com swflorida     1. Www myfreetaxes com swflorida Enter the number of miles from your old home to your new workplace 1. Www myfreetaxes com swflorida miles 2. Www myfreetaxes com swflorida Enter the number of miles from your old home to your old workplace 2. Www myfreetaxes com swflorida miles 3. Www myfreetaxes com swflorida Subtract line 2 from line 1. Www myfreetaxes com swflorida If zero or less, enter -0- 3. Www myfreetaxes com swflorida miles 4. Www myfreetaxes com swflorida Is line 3 at least 50 miles? □ Yes. Www myfreetaxes com swflorida You meet this test. Www myfreetaxes com swflorida  □ No. Www myfreetaxes com swflorida You do not meet this test. Www myfreetaxes com swflorida You cannot deduct your moving expenses. Www myfreetaxes com swflorida The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Www myfreetaxes com swflorida The distance test considers only the location of your former home. Www myfreetaxes com swflorida It does not take into account the location of your new home. Www myfreetaxes com swflorida See Figure A, earlier. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida You moved to a new home less than 50 miles from your former home because you changed main job locations. Www myfreetaxes com swflorida Your old main job location was 3 miles from your former home. Www myfreetaxes com swflorida Your new main job location is 60 miles from that home. Www myfreetaxes com swflorida Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Www myfreetaxes com swflorida First job or return to full-time work. Www myfreetaxes com swflorida   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Www myfreetaxes com swflorida   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Www myfreetaxes com swflorida Armed Forces. Www myfreetaxes com swflorida   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Www myfreetaxes com swflorida See Members of the Armed Forces, later. Www myfreetaxes com swflorida Main job location. Www myfreetaxes com swflorida   Your main job location is usually the place where you spend most of your working time. Www myfreetaxes com swflorida This could be your office, plant, store, shop, or other location. Www myfreetaxes com swflorida If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Www myfreetaxes com swflorida Union members. Www myfreetaxes com swflorida   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Www myfreetaxes com swflorida More than one job. Www myfreetaxes com swflorida   If you have more than one job at any time, your main job location depends on the facts in each case. Www myfreetaxes com swflorida The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Www myfreetaxes com swflorida    Table 1. Www myfreetaxes com swflorida Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Www myfreetaxes com swflorida . Www myfreetaxes com swflorida . Www myfreetaxes com swflorida THEN you satisfy the time test by meeting the. Www myfreetaxes com swflorida . Www myfreetaxes com swflorida . Www myfreetaxes com swflorida an employee 39-week test for employees. Www myfreetaxes com swflorida self-employed 78-week test for self-employed persons. Www myfreetaxes com swflorida both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Www myfreetaxes com swflorida Your principal place of work  determines which test applies. Www myfreetaxes com swflorida both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Www myfreetaxes com swflorida Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Www myfreetaxes com swflorida The time test for employees. Www myfreetaxes com swflorida The time test for self-employed persons. Www myfreetaxes com swflorida Both of these tests are explained below. Www myfreetaxes com swflorida See Table 1, below, for a summary of these tests. Www myfreetaxes com swflorida You can deduct your moving expenses before you meet either of the time tests. Www myfreetaxes com swflorida See Time Test Not Yet Met, later. Www myfreetaxes com swflorida Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Www myfreetaxes com swflorida Full-time employment depends on what is usual for your type of work in your area. Www myfreetaxes com swflorida For purposes of this test, the following four rules apply. Www myfreetaxes com swflorida You count only your full-time work as an employee, not any work you do as a self-employed person. Www myfreetaxes com swflorida You do not have to work for the same employer for all 39 weeks. Www myfreetaxes com swflorida You do not have to work 39 weeks in a row. Www myfreetaxes com swflorida You must work full time within the same general commuting area for all 39 weeks. Www myfreetaxes com swflorida Temporary absence from work. Www myfreetaxes com swflorida   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Www myfreetaxes com swflorida You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Www myfreetaxes com swflorida Seasonal work. Www myfreetaxes com swflorida   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Www myfreetaxes com swflorida For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Www myfreetaxes com swflorida    Figure B. Www myfreetaxes com swflorida Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Www myfreetaxes com swflorida Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Www myfreetaxes com swflorida For purposes of the time test for self-employed persons, the following three rules apply. Www myfreetaxes com swflorida You count any full-time work you do either as an employee or as a self-employed person. Www myfreetaxes com swflorida You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Www myfreetaxes com swflorida You must work within the same general commuting area for all 78 weeks. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Www myfreetaxes com swflorida You pay moving expenses in 2013 and 2014 in connection with this move. Www myfreetaxes com swflorida On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Www myfreetaxes com swflorida Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Www myfreetaxes com swflorida You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Www myfreetaxes com swflorida You have until December 1, 2015, to satisfy this requirement. Www myfreetaxes com swflorida Self-employment. Www myfreetaxes com swflorida   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Www myfreetaxes com swflorida You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Www myfreetaxes com swflorida Full-time work. Www myfreetaxes com swflorida   You can count only those weeks during which you work full time as a week of work. Www myfreetaxes com swflorida Whether you work full time during any week depends on what is usual for your type of work in your area. Www myfreetaxes com swflorida For example, you are a self-employed dentist and maintain office hours 4 days a week. Www myfreetaxes com swflorida You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Www myfreetaxes com swflorida Temporary absence from work. Www myfreetaxes com swflorida   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Www myfreetaxes com swflorida Seasonal trade or business. Www myfreetaxes com swflorida   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Www myfreetaxes com swflorida The off-season must be less than 6 months and you must work full time before and after the off-season. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida You own and operate a motel at a beach resort. Www myfreetaxes com swflorida The motel is closed for 5 months during the off-season. Www myfreetaxes com swflorida You work full time as the operator of the motel before and after the off-season. Www myfreetaxes com swflorida You are considered self-employed on a full-time basis during the weeks of the off-season. Www myfreetaxes com swflorida   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Www myfreetaxes com swflorida He generally worked at the shop about 40 hours each week. Www myfreetaxes com swflorida Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Www myfreetaxes com swflorida Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Www myfreetaxes com swflorida    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Www myfreetaxes com swflorida Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Www myfreetaxes com swflorida However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Www myfreetaxes com swflorida Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Www myfreetaxes com swflorida You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Www myfreetaxes com swflorida If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Www myfreetaxes com swflorida See When To Deduct Expenses later, for more details. Www myfreetaxes com swflorida Failure to meet the time test. Www myfreetaxes com swflorida    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida You arrive in the general area of your new job location, as an employee, on September 15, 2013. Www myfreetaxes com swflorida You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Www myfreetaxes com swflorida If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Www myfreetaxes com swflorida Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Www myfreetaxes com swflorida You are in the Armed Forces and you moved because of a permanent change of station. Www myfreetaxes com swflorida See Members of the Armed Forces , later. Www myfreetaxes com swflorida Your main job location was outside the United States and you moved to the United States because you retired. Www myfreetaxes com swflorida See Retirees or Survivors Who Move to the United States, later. Www myfreetaxes com swflorida You are the survivor of a person whose main job location at the time of death was outside the United States. Www myfreetaxes com swflorida See Retirees or Survivors Who Move to the United States, later. Www myfreetaxes com swflorida Your job at the new location ends because of death or disability. Www myfreetaxes com swflorida You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Www myfreetaxes com swflorida For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Www myfreetaxes com swflorida Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Www myfreetaxes com swflorida However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Www myfreetaxes com swflorida If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Www myfreetaxes com swflorida United States defined. Www myfreetaxes com swflorida   For this section of this publication, the term “United States” includes the possessions of the United States. Www myfreetaxes com swflorida Retirees who were working abroad. Www myfreetaxes com swflorida   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Www myfreetaxes com swflorida However, both your former main job location and your former home must have been outside the United States. Www myfreetaxes com swflorida Permanently retired. Www myfreetaxes com swflorida   You are considered permanently retired when you cease gainful full-time employment or self-employment. Www myfreetaxes com swflorida If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Www myfreetaxes com swflorida Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Www myfreetaxes com swflorida Decedents. Www myfreetaxes com swflorida   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Www myfreetaxes com swflorida The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Www myfreetaxes com swflorida   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Www myfreetaxes com swflorida For more information, see Publication 559, Survivors, Executors, and Administrators. Www myfreetaxes com swflorida Survivors of decedents who were working abroad. Www myfreetaxes com swflorida   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Www myfreetaxes com swflorida The move is to a home in the United States. Www myfreetaxes com swflorida The move begins within 6 months after the decedent's death. Www myfreetaxes com swflorida (When a move begins is described below. Www myfreetaxes com swflorida ) The move is from the decedent's former home. Www myfreetaxes com swflorida The decedent's former home was outside the United States. Www myfreetaxes com swflorida The decedent's former home was also your home. Www myfreetaxes com swflorida When a move begins. Www myfreetaxes com swflorida   A move begins when one of the following events occurs. Www myfreetaxes com swflorida You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Www myfreetaxes com swflorida Your household goods and personal effects are packed and on the way to your home in the United States. Www myfreetaxes com swflorida You leave your former home to travel to your new home in the United States. Www myfreetaxes com swflorida Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Www myfreetaxes com swflorida You cannot deduct any expenses for meals. Www myfreetaxes com swflorida Reasonable expenses. Www myfreetaxes com swflorida   You can deduct only those expenses that are reasonable for the circumstances of your move. Www myfreetaxes com swflorida For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Www myfreetaxes com swflorida If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Www myfreetaxes com swflorida On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Www myfreetaxes com swflorida Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Www myfreetaxes com swflorida Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Www myfreetaxes com swflorida Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Www myfreetaxes com swflorida Travel by car. Www myfreetaxes com swflorida   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Www myfreetaxes com swflorida Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Www myfreetaxes com swflorida You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Www myfreetaxes com swflorida Member of your household. Www myfreetaxes com swflorida   You can deduct moving expenses you pay for yourself and members of your household. Www myfreetaxes com swflorida A member of your household is anyone who has both your former and new home as his or her home. Www myfreetaxes com swflorida It does not include a tenant or employee, unless that person is your dependent. Www myfreetaxes com swflorida Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Www myfreetaxes com swflorida Your move may be from one U. Www myfreetaxes com swflorida S. Www myfreetaxes com swflorida location to another or from a foreign country to the United States. Www myfreetaxes com swflorida Household goods and personal effects. Www myfreetaxes com swflorida   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Www myfreetaxes com swflorida For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Www myfreetaxes com swflorida   If you use your own car to move your things, see Travel by car, earlier. Www myfreetaxes com swflorida   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Www myfreetaxes com swflorida   You can deduct the cost of shipping your car and your household pets to your new home. Www myfreetaxes com swflorida   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Www myfreetaxes com swflorida Your deduction is limited to the amount it would have cost to move them from your former home. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida Paul Brown has been living and working in North Carolina for the last 4 years. Www myfreetaxes com swflorida Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Www myfreetaxes com swflorida Paul got a job in Washington, DC. Www myfreetaxes com swflorida It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Www myfreetaxes com swflorida It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Www myfreetaxes com swflorida He can deduct only $1,800 of the $3,000 he paid. Www myfreetaxes com swflorida The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Www myfreetaxes com swflorida You cannot deduct the cost of moving furniture you buy on the way to your new home. Www myfreetaxes com swflorida   Storage expenses. Www myfreetaxes com swflorida   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Www myfreetaxes com swflorida Travel expenses. Www myfreetaxes com swflorida   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Www myfreetaxes com swflorida This includes expenses for the day you arrive. Www myfreetaxes com swflorida    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Www myfreetaxes com swflorida   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Www myfreetaxes com swflorida   The members of your household do not have to travel together or at the same time. Www myfreetaxes com swflorida However, you can only deduct expenses for one trip per person. Www myfreetaxes com swflorida If you use your own car, see Travel by car, earlier. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Www myfreetaxes com swflorida Josh drove the family car to Washington, DC, a trip of 1,100 miles. Www myfreetaxes com swflorida His expenses were $264. Www myfreetaxes com swflorida 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Www myfreetaxes com swflorida 00. Www myfreetaxes com swflorida One week later, Robyn flew from Minneapolis to Washington, DC. Www myfreetaxes com swflorida Her only expense was her $400 plane ticket. Www myfreetaxes com swflorida The Blacks' deduction is $854. Www myfreetaxes com swflorida 00 (Josh's $454. Www myfreetaxes com swflorida 00 + Robyn's $400). Www myfreetaxes com swflorida Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Www myfreetaxes com swflorida You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Www myfreetaxes com swflorida Deductible expenses. Www myfreetaxes com swflorida   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Www myfreetaxes com swflorida The cost of moving household goods and personal effects from your former home to your new home. Www myfreetaxes com swflorida The cost of traveling (including lodging) from your former home to your new home. Www myfreetaxes com swflorida The cost of moving household goods and personal effects to and from storage. Www myfreetaxes com swflorida The cost of storing household goods and personal effects while you are at the new job location. Www myfreetaxes com swflorida The first two items were explained earlier under Moves to Locations in the United States . Www myfreetaxes com swflorida The last two items are discussed, later. Www myfreetaxes com swflorida Moving goods and effects to and from storage. Www myfreetaxes com swflorida   You can deduct the reasonable expenses of moving your personal effects to and from storage. Www myfreetaxes com swflorida Storage expenses. Www myfreetaxes com swflorida   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Www myfreetaxes com swflorida Moving expenses allocable to excluded foreign income. Www myfreetaxes com swflorida   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Www myfreetaxes com swflorida You may also be able to claim a foreign housing exclusion or deduction. Www myfreetaxes com swflorida If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Www myfreetaxes com swflorida    Publication 54, Tax Guide for U. Www myfreetaxes com swflorida S. Www myfreetaxes com swflorida Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Www myfreetaxes com swflorida You can get the publication from most U. Www myfreetaxes com swflorida S. Www myfreetaxes com swflorida embassies and consulates, or see How To Get Tax Help at the end of this publication. Www myfreetaxes com swflorida Nondeductible Expenses You cannot deduct the following items as moving expenses. Www myfreetaxes com swflorida Any part of the purchase price of your new home. Www myfreetaxes com swflorida Car tags. Www myfreetaxes com swflorida Driver's license. Www myfreetaxes com swflorida Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Www myfreetaxes com swflorida Expenses of entering into or breaking a lease. Www myfreetaxes com swflorida Home improvements to help sell your home. Www myfreetaxes com swflorida Loss on the sale of your home. Www myfreetaxes com swflorida Losses from disposing of memberships in clubs. Www myfreetaxes com swflorida Mortgage penalties. Www myfreetaxes com swflorida Pre-move househunting expenses. Www myfreetaxes com swflorida Real estate taxes. Www myfreetaxes com swflorida Refitting of carpet and draperies. Www myfreetaxes com swflorida Return trips to your former residence. Www myfreetaxes com swflorida Security deposits (including any given up due to the move). Www myfreetaxes com swflorida Storage charges except those incurred in transit and for foreign moves. Www myfreetaxes com swflorida No double deduction. Www myfreetaxes com swflorida   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Www myfreetaxes com swflorida You must decide if your expenses are deductible as moving expenses or as business expenses. Www myfreetaxes com swflorida For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Www myfreetaxes com swflorida In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Www myfreetaxes com swflorida   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Www myfreetaxes com swflorida Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Www myfreetaxes com swflorida It covers reimbursements for any of your moving expenses discussed in this publication. Www myfreetaxes com swflorida It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Www myfreetaxes com swflorida Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Www myfreetaxes com swflorida For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Www myfreetaxes com swflorida Your employer should tell you what method of reimbursement is used and what records are required. Www myfreetaxes com swflorida Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Www myfreetaxes com swflorida Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Www myfreetaxes com swflorida Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Www myfreetaxes com swflorida You must adequately account to your employer for these expenses within a reasonable period of time. Www myfreetaxes com swflorida You must return any excess reimbursement or allowance within a reasonable period of time. Www myfreetaxes com swflorida Adequate accounting. Www myfreetaxes com swflorida   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Www myfreetaxes com swflorida Documentation includes receipts, canceled checks, and bills. Www myfreetaxes com swflorida Reasonable period of time. Www myfreetaxes com swflorida   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Www myfreetaxes com swflorida However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Www myfreetaxes com swflorida You receive an advance within 30 days of the time you have an expense. Www myfreetaxes com swflorida You adequately account for your expenses within 60 days after they were paid or incurred. Www myfreetaxes com swflorida You return any excess reimbursement within 120 days after the expense was paid or incurred. Www myfreetaxes com swflorida You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Www myfreetaxes com swflorida Excess reimbursement. Www myfreetaxes com swflorida   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Www myfreetaxes com swflorida Returning excess reimbursements. Www myfreetaxes com swflorida   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Www myfreetaxes com swflorida Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Www myfreetaxes com swflorida For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Www myfreetaxes com swflorida You meet accountable plan rules. Www myfreetaxes com swflorida   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Www myfreetaxes com swflorida Instead, your employer should include the reimbursements in box 12 of your Form W-2. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida You lived in Boston and accepted a job in Atlanta. Www myfreetaxes com swflorida Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Www myfreetaxes com swflorida Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Www myfreetaxes com swflorida If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Www myfreetaxes com swflorida You do not meet accountable plan rules. Www myfreetaxes com swflorida   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Www myfreetaxes com swflorida   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Www myfreetaxes com swflorida The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Www myfreetaxes com swflorida Reimbursement of nondeductible expenses. Www myfreetaxes com swflorida   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Www myfreetaxes com swflorida The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Www myfreetaxes com swflorida If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Www myfreetaxes com swflorida Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Www myfreetaxes com swflorida In addition, the following payments will be treated as paid under a nonaccountable plan. Www myfreetaxes com swflorida Excess reimbursements you fail to return to your employer. Www myfreetaxes com swflorida Reimbursements of nondeductible expenses. Www myfreetaxes com swflorida See Reimbursement of nondeductible expenses, earlier. Www myfreetaxes com swflorida If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Www myfreetaxes com swflorida This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Www myfreetaxes com swflorida If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Www myfreetaxes com swflorida Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Www myfreetaxes com swflorida Your employer will report the total in box 1 of your Form W-2. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Www myfreetaxes com swflorida Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Www myfreetaxes com swflorida Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Www myfreetaxes com swflorida These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Www myfreetaxes com swflorida Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Www myfreetaxes com swflorida See Reimbursements included in income, later. Www myfreetaxes com swflorida Reimbursements excluded from income. Www myfreetaxes com swflorida   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Www myfreetaxes com swflorida These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Www myfreetaxes com swflorida Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Www myfreetaxes com swflorida    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Www myfreetaxes com swflorida Expenses deducted in earlier year. Www myfreetaxes com swflorida   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Www myfreetaxes com swflorida Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Www myfreetaxes com swflorida Reimbursements included in income. Www myfreetaxes com swflorida   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Www myfreetaxes com swflorida See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Www myfreetaxes com swflorida Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Www myfreetaxes com swflorida This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Www myfreetaxes com swflorida It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Www myfreetaxes com swflorida Reimbursement for deductible and nondeductible expenses. Www myfreetaxes com swflorida    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Www myfreetaxes com swflorida Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Www myfreetaxes com swflorida Amount of income tax withheld. Www myfreetaxes com swflorida   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Www myfreetaxes com swflorida It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Www myfreetaxes com swflorida   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Www myfreetaxes com swflorida The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Www myfreetaxes com swflorida Estimated tax. Www myfreetaxes com swflorida    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Www myfreetaxes com swflorida For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Www myfreetaxes com swflorida How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Www myfreetaxes com swflorida For a quick overview, see Table 2, later. Www myfreetaxes com swflorida Form 3903 Use Form 3903 to figure your moving expense deduction. Www myfreetaxes com swflorida Use a separate Form 3903 for each move for which you are deducting expenses. Www myfreetaxes com swflorida Do not file Form 3903 if all of the following apply. Www myfreetaxes com swflorida You moved to a location outside the United States in an earlier year. Www myfreetaxes com swflorida You are claiming only storage fees while you were away from the United States. Www myfreetaxes com swflorida Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Www myfreetaxes com swflorida Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Www myfreetaxes com swflorida If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Www myfreetaxes com swflorida Completing Form 3903. Www myfreetaxes com swflorida   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Www myfreetaxes com swflorida If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Www myfreetaxes com swflorida Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Www myfreetaxes com swflorida This excluded amount should be identified on Form W-2, box 12, with code P. Www myfreetaxes com swflorida Expenses greater than reimbursement. Www myfreetaxes com swflorida   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Www myfreetaxes com swflorida This is your moving expense deduction. Www myfreetaxes com swflorida Expenses equal to or less than reimbursement. Www myfreetaxes com swflorida    If line 3 is equal to or less than line 4, you have no moving expense deduction. Www myfreetaxes com swflorida Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Www myfreetaxes com swflorida Table 2. Www myfreetaxes com swflorida Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Www myfreetaxes com swflorida . Www myfreetaxes com swflorida . Www myfreetaxes com swflorida AND you have. Www myfreetaxes com swflorida . Www myfreetaxes com swflorida . Www myfreetaxes com swflorida THEN. Www myfreetaxes com swflorida . Www myfreetaxes com swflorida . Www myfreetaxes com swflorida your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Www myfreetaxes com swflorida your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Www myfreetaxes com swflorida your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Www myfreetaxes com swflorida your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Www myfreetaxes com swflorida no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Www myfreetaxes com swflorida * * See Deductible Moving Expenses, earlier, for allowable expenses. Www myfreetaxes com swflorida    Where to deduct. Www myfreetaxes com swflorida   Deduct your moving expenses on Form 1040, line 26. Www myfreetaxes com swflorida The amount of moving expenses you can deduct is shown on Form 3903, line 5. Www myfreetaxes com swflorida    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Www myfreetaxes com swflorida   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Www myfreetaxes com swflorida Expenses not reimbursed. Www myfreetaxes com swflorida   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Www myfreetaxes com swflorida Example. Www myfreetaxes com swflorida In December 2012, your employer transferred you to another city in the United States, where you still work. Www myfreetaxes com swflorida You are single and were not reimbursed for your moving expenses. Www myfreetaxes com swflorida In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Www myfreetaxes com swflorida In January 2013, you paid for travel to the new city. Www myfreetaxes com swflorida You can deduct these additional expenses on your 2013 tax return. Www myfreetaxes com swflorida Expenses reimbursed. Www myfreetaxes com swflorida   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Www myfreetaxes com swflorida If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Www myfreetaxes com swflorida See Choosing when to deduct, next. Www myfreetaxes com swflorida   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Www myfreetaxes com swflorida Choosing when to deduct. Www myfreetaxes com swflorida   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Www myfreetaxes com swflorida How to make the choice. Www myfreetaxes com swflorida   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Www myfreetaxes com swflorida    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Www myfreetaxes com swflorida Illustrated Example Tom and Peggy Smith are married and have two children. Www myfreetaxes com swflorida They owned a home in Detroit where Tom worked. Www myfreetaxes com swflorida On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Www myfreetaxes com swflorida Peggy flew to San Diego on March 1 to look for a new home. Www myfreetaxes com swflorida She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Www myfreetaxes com swflorida The Smiths sold their Detroit home for $1,500 less than they paid for it. Www myfreetaxes com swflorida They contracted to have their personal effects moved to San Diego on April 3. Www myfreetaxes com swflorida The family drove to San Diego where they found that their new home was not finished. Www myfreetaxes com swflorida They stayed in a nearby motel until the house was ready on May 1. Www myfreetaxes com swflorida On April 10, Tom went to work in the San Diego plant where he still works. Www myfreetaxes com swflorida Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Www myfreetaxes com swflorida ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Www myfreetaxes com swflorida His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Www myfreetaxes com swflorida Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Www myfreetaxes com swflorida The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Www myfreetaxes com swflorida His employer identified this amount with code P. Www myfreetaxes com swflorida The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Www myfreetaxes com swflorida Tom must include this amount on Form 1040, line 7. Www myfreetaxes com swflorida The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Www myfreetaxes com swflorida Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Www myfreetaxes com swflorida To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Www myfreetaxes com swflorida Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Www myfreetaxes com swflorida He also enters his deduction, $1,200, on Form 1040, line 26. Www myfreetaxes com swflorida Nondeductible expenses. Www myfreetaxes com swflorida   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Www myfreetaxes com swflorida Item 1 — pre-move househunting expenses of $524. Www myfreetaxes com swflorida Item 2 — the $25,000 down payment on the San Diego home. Www myfreetaxes com swflorida If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Www myfreetaxes com swflorida Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Www myfreetaxes com swflorida The commission is used to figure the gain or loss on the sale. Www myfreetaxes com swflorida Item 4 — the $1,500 loss on the sale of the Detroit home. Www myfreetaxes com swflorida Item 6 — the $320 expense for meals while driving to San Diego. Www myfreetaxes com swflorida (However, the lodging and car expenses are deductible. Www myfreetaxes com swflorida ) Item 7 — temporary living expenses of $3,730. Www myfreetaxes com swflorida    This image is too large to be displayed in the current screen. Www myfreetaxes com swflorida Please click the link to view the image. Www myfreetaxes com swflorida 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Www myfreetaxes com swflorida You can deduct your unreimbursed moving expenses. Www myfreetaxes com swflorida A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Www myfreetaxes com swflorida The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Www myfreetaxes com swflorida Spouse and dependents. Www myfreetaxes com swflorida   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Www myfreetaxes com swflorida   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Www myfreetaxes com swflorida Services or reimbursements provided by government. Www myfreetaxes com swflorida   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Www myfreetaxes com swflorida In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Www myfreetaxes com swflorida However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Www myfreetaxes com swflorida   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Www myfreetaxes com swflorida You can deduct the expenses that are more than your reimbursements. Www myfreetaxes com swflorida See Deductible Moving Expenses, earlier. Www myfreetaxes com swflorida How to complete Form 3903 for members of the Armed Forces. Www myfreetaxes com swflorida    Take the following steps. Www myfreetaxes com swflorida Complete lines 1 through 3 of the form, using your actual expenses. Www myfreetaxes com swflorida Do not include any expenses for moving services provided by the government. Www myfreetaxes com swflorida Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Www myfreetaxes com swflorida Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Www myfreetaxes com swflorida Do not include the value of moving or storage services provided by the government. Www myfreetaxes com swflorida Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Www myfreetaxes com swflorida Complete line 5. Www myfreetaxes com swflorida If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Www myfreetaxes com swflorida This is your moving expense deduction. Www myfreetaxes com swflorida If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Www myfreetaxes com swflorida Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Www myfreetaxes com swflorida If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Www myfreetaxes com swflorida    Do not deduct any expenses for moving or storage services provided by the government. Www myfreetaxes com swflorida How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Www myfreetaxes com swflorida Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Www myfreetaxes com swflorida Free help with your tax return. 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Www myfreetaxes com swflorida   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www myfreetaxes com swflorida To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www myfreetaxes com swflorida aarp. Www myfreetaxes com swflorida org/money/taxaide or call 1-888-227-7669. Www myfreetaxes com swflorida   For more information on these programs, go to IRS. Www myfreetaxes com swflorida gov and enter “VITA” in the search box. Www myfreetaxes com swflorida Internet. Www myfreetaxes com swflorida IRS. Www myfreetaxes com swflorida gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Www myfreetaxes com swflorida Apply for an Employer Identification Number (EIN). Www myfreetaxes com swflorida Go to IRS. Www myfreetaxes com swflorida gov and enter Apply for an EIN in the search box. Www myfreetaxes com swflorida Request an Electronic Filing PIN by going to IRS. 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Www myfreetaxes com swflorida Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Www myfreetaxes com swflorida gov or IRS2Go. Www myfreetaxes com swflorida Tax return and tax account transcripts are generally available for the current year and past three years. Www myfreetaxes com swflorida Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www myfreetaxes com swflorida gov. Www myfreetaxes com swflorida Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www myfreetaxes com swflorida Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www myfreetaxes com swflorida gov. Www myfreetaxes com swflorida Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 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Www myfreetaxes com swflorida Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www myfreetaxes com swflorida The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Www myfreetaxes com swflorida Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Www myfreetaxes com swflorida AARP offers the Tax-Aide counseling program as part of the TCE program. Www myfreetaxes com swflorida Visit AARP's website to find the nearest Tax-Aide location. Www myfreetaxes com swflorida Research your tax questions. Www myfreetaxes com swflorida Search publications and instructions by topic or keyword. Www myfreetaxes com swflorida Read the Internal Revenue Code, regulations, or other official guidance. 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Www myfreetaxes com swflorida Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www myfreetaxes com swflorida The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Www myfreetaxes com swflorida Most VITA and TCE sites offer free electronic filing. Www myfreetaxes com swflorida Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www myfreetaxes com swflorida Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www myfreetaxes com swflorida Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Www myfreetaxes com swflorida The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Www myfreetaxes com swflorida If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www myfreetaxes com swflorida Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Www myfreetaxes com swflorida Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www myfreetaxes com swflorida Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Www myfreetaxes com swflorida Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www myfreetaxes com swflorida Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Www myfreetaxes com swflorida You should receive your order within 10 business days. Www myfreetaxes com swflorida Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Www myfreetaxes com swflorida Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Www myfreetaxes com swflorida Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Www myfreetaxes com swflorida Call to ask tax questions, 1-800-829-1040. Www myfreetaxes com swflorida Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www myfreetaxes com swflorida The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www myfreetaxes com swflorida These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Www myfreetaxes com swflorida gsa. Www myfreetaxes com swflorida gov/fedrelay. Www myfreetaxes com swflorida Walk-in. Www myfreetaxes com swflorida You can find a selection of forms, publications and services — in-person, face-to-face. Www myfreetaxes com swflorida Products. Www myfreetaxes com swflorida You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www myfreetaxes com swflorida Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www myfreetaxes com swflorida Services. Www myfreetaxes com swflorida You can walk in to your local TAC most business days for personal, face-to-face tax help. Www myfreetaxes com swflorida An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Www myfreetaxes com swflorida If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Www myfreetaxes com swflorida No appointment is necessary—just walk in. Www myfreetaxes com swflorida Before visiting, check www. Www myfreetaxes com swflorida irs. Www myfreetaxes com swflorida gov/localcontacts for hours of operation and services provided. Www myfreetaxes com swflorida Mail. Www myfreetaxes com swflorida You can send your order for forms, instructions, and publications to the address below. Www myfreetaxes com swflorida You should receive a response within 10 business days after your request is received. Www myfreetaxes com swflorida  Internal Revenue Service 1201 N. Www myfreetaxes com swflorida Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Www myfreetaxes com swflorida   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www myfreetaxes com swflorida Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www myfreetaxes com swflorida What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Www myfreetaxes com swflorida We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www myfreetaxes com swflorida You face (or your business is facing) an immediate threat of adverse action. Www myfreetaxes com swflorida You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www myfreetaxes com swflorida   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www myfreetaxes com swflorida Here's why we can help: TAS is an independent organization within the IRS. Www myfreetaxes com swflorida Our advocates know how to work with the IRS. Www myfreetaxes com swflorida Our services are free and tailored to meet your needs. Www myfreetaxes com swflorida We have offices in every state, the District of Columbia, and Puerto Rico. Www myfreetaxes com swflorida How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Www myfreetaxes com swflorida irs. Www myfreetaxes com swflorida gov/advocate, or call us toll-free at 1-877-777-4778. Www myfreetaxes com swflorida How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www myfreetaxes com swflorida If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Www myfreetaxes com swflorida irs. Www myfreetaxes com swflorida gov/sams. Www myfreetaxes com swflorida Low Income Taxpayer Clinics. Www myfreetaxes com swflorida   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Www myfreetaxes com swflorida Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www myfreetaxes com swflorida Visit www. Www myfreetaxes com swflorida TaxpayerAdvocate. Www myfreetaxes com swflorida irs. Www myfreetaxes com swflorida gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www myfreetaxes com swflorida Prev  Up  Next   Home   More Online Publications

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