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DepartmentoftheTreasuryInternalRevenueServicePublication521Cat.
No.
15040EMovingExpensesForuseinpreparing2017ReturnsGetformsandotherinformationfasterandeasierat:IRS.
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gov/Vietnamese(TingVit)ContentsWhat'sNew1Reminders1Introduction2WhoCanDeductMovingExpenses2DeductibleMovingExpenses7NondeductibleExpenses9Reimbursements9HowandWhenToReport11IllustratedExample12MembersoftheArmedForces13HowToGetTaxHelp15Index17What'sNewStandardmileagerate.
For2017,thestandardmileagerateforusingyourvehicletomovetoanewhomeis17centsamile.
SeeTravelbycarunderDeductibleMovingExpenses.
RemindersFuturedevelopments.
ForthelatestinformationaboutdevelopmentsrelatedtoPub.
521,suchaslegislationenactedafteritwaspublished,gotoIRS.
gov/Pub521.
Changeofaddress.
Ifyouchangeyourmailingaddress,besuretonotifytheIRSusingForm8822,ChangeofAd-dress.
MailittotheInternalRevenueServiceCenterforyouroldaddress.
Addressesfortheservicecentersareonthebackoftheform.
Ifyouchangeyourbusinessad-dressortheidentityofyourresponsibleparty,useForm8822-B,ChangeofAddressorResponsibleParty—Busi-ness.
Photographsofmissingchildren.
TheInternalReve-nueServiceisaproudpartnerwiththeNationalCenterforMissing&ExploitedChildren(NCMEC).
PhotographsofmissingchildrenselectedbytheCentermayappearinthispublicationonpagesthatwouldotherwisebeblank.
Youcanhelpbringthesechildrenhomebylookingatthephotographsandcalling1-800-THE-LOST(1-800-843-5678)ifyourecognizeachild.
Jan03,2018IntroductionThispublicationexplainsthedeductionofcertainmovingexpensestoanewhomebecauseyoustartedorchangedjoblocations.
Itincludesthefollowingtopics.
Whocandeductmovingexpenses.
Whatmovingexpensesaredeductible.
Whatmovingexpensesaren'tdeductible.
Howareimbursementaffectsyourmovingexpensededuction.
Howandwhentoreportmovingexpenses.
SpecialrulesformembersoftheArmedForces.
Form3903,MovingExpenses,isusedtoclaimthemov-ingexpensededuction.
Anexampleofhowtoreportyourmovingexpensesisshownneartheendofthepublica-tion.
Youmaybeabletodeductmovingexpenseswhetheryouareself-employedoranemployee.
Yourexpensesgenerallymustberelatedtostartingworkatyournewjoblocation.
However,certainretireesandsurvivorsmayqualifytoclaimthedeductioneventhoughtheyaren'tstartingworkatanewjoblocation.
SeeWhoCanDeductMovingExpenses.
Recordkeeping.
Itisimportanttomaintainanaccuraterecordofexpensesyoupaidtomove.
Youshouldsaveitemssuchasreceipts,bills,canceledchecks,creditcardstatements,andmileagelogs.
Also,youshouldsaveyourFormW-2andstatementsofreimbursementfromyouremployer.
Commentsandsuggestions.
Wewelcomeyourcom-mentsaboutthispublicationandyoursuggestionsforfu-tureeditions.
YoucansenduscommentsfromIRS.
gov/FormComments.
Oryoucanwriteto:InternalRevenueServiceTaxFormsandPublications1111ConstitutionAve.
NW,IR-6526Washington,DC20224Althoughwecannotrespondindividuallytoeachcom-mentreceived,wedoappreciateyourfeedbackandwillconsideryourcommentsaswereviseourtaxproducts.
Orderingformsandpublications.
VisitIRS.
gov/FormsPubstodownloadformsandpublications.
Other-wise,youcangotoIRS.
gov/OrderFormstoordercurrentandprior-yearformsandinstructions.
Yourordershouldarrivewithin10businessdays.
Taxquestions.
Ifyouhaveataxquestionnotan-sweredbythispublication,checkIRS.
govandHowToGetTaxHelpattheendofthispublication.
UsefulItemsYoumaywanttosee:PublicationArmedForces'TaxGuideForms(andInstructions)U.
S.
IndividualIncomeTaxReturnAmendedU.
S.
IndividualIncomeTaxReturnMovingExpensesChangeofAddressChangeofAddressorResponsibleParty—BusinessSeeHowToGetTaxHelpneartheendofthispublication,forinformationaboutgettingthepublicationsandtheformslistedabove.
WhoCanDeductMovingExpensesYoucandeductyourmovingexpensesifyoumeetallthreeofthefollowingrequirements.
Yourmoveiscloselyrelatedtothestartofwork.
Youmeetthedistancetest.
Youmeetthetimetest.
Afteryouhavereadtheserules,youmaywanttouseFig-ureBtohelpyoudecideifyoucandeductyourmovingexpenses.
Retirees,survivors,andArmedForcesmembers.
DifferentrulesmayapplyifyouareamemberoftheArmedForcesoraretireeorsurvivormovingtotheUnitedStates.
Theserulesarediscussedlaterinthispublication.
MoveRelatedtoStartofWorkYourmovemustbecloselyrelated,bothintimeandinplace,tothestartofworkatyournewjoblocation.
Closelyrelatedintime.
Inmostcases,youcancon-sidermovingexpensesincurredwithin1yearfromthedateyoufirstreportedtoworkatthenewlocationascloselyrelatedintimetothestartofwork.
Itisn'tneces-sarythatyouarrangetoworkbeforemovingtoanewlo-cation,aslongasyouactuallygotoworkinthatlocation.
Ifyoudon'tmovewithin1yearofthedateyoubeginwork,youordinarilycan'tdeducttheexpensesunlessyoucanshowthatcircumstancesexistedthatpreventedthemovewithinthattime.
Example.
Yourfamilymovedmorethanayearafteryoustartedworkatanewlocation.
Youdelayedthemovefor18monthstoallowyourchildtocompletehighschool.
Youcandeductyourmovingexpenses.
310401040X390388228822-BPage2Publication521(2017)Closelyrelatedinplace.
Youcangenerallyconsideryourmovecloselyrelatedinplacetothestartofworkifthedistancefromyournewhometothenewjoblocationisn'tmorethanthedistancefromyourformerhometothenewjoblocation.
Ifyourmovedoesn'tmeetthisrequire-ment,youmaystillbeabletodeductmovingexpensesifyoucanshowthat:Youarerequiredtoliveatyournewhomeasacondi-tionofyouremployment,orYouwillspendlesstimeormoneycommutingfromyournewhometoyournewjoblocation.
Homedefined.
Yourhomemeansyourmainhome(residence).
Itcanbeahouse,apartment,condominium,houseboat,housetrailer,orsimilardwelling.
Itdoesn'tin-cludeotherhomesownedorkeptupbyyouormembersofyourfamily.
Italsodoesn'tincludeaseasonalhome,suchasasummerbeachcottage.
Yourformerhomemeansyourhomebeforeyouleftforyournewjobloca-tion.
Yournewhomemeansyourhomewithintheareaofyournewjoblocation.
Retireesorsurvivors.
YoumaybeabletodeducttheexpensesofmovingtotheUnitedStatesoritsposses-sionseventhoughthemoveisn'trelatedtothestartofworkatanewjoblocation.
YoumusthaveworkedoutsidetheUnitedStatesorbeasurvivorofsomeonewhodid.
SeeRetireesorSurvivorsWhoMovetotheUnitedStates,later.
DistanceTestYourmovewillmeetthedistancetestifyournewmainjoblocationisatleast50milesfartherfromyourformerhomethanyouroldmainjoblocationwasfromyourformerhome.
Forexample,ifyouroldmainjoblocationwas3milesfromyourformerhome,yournewmainjoblocationmustbeatleast53milesfromthatformerhome.
YoucanuseWorksheet1toseeifyoumeetthistest.
FigureA.
IllustrationofDistanceTestPublication521(2017)Page3Worksheet1.
DistanceTestNote.
MembersoftheArmedForcesmaynothavetomeetthistest.
SeeMembersoftheArmedForces.
1.
Enterthenumberofmilesfromyouroldhometoyournewworkplace1.
miles2.
Enterthenumberofmilesfromyouroldhometoyouroldworkplace2.
miles3.
Subtractline2fromline1.
Ifzeroorless,enter-0-3.
miles4.
Isline3atleast50milesYes.
Youmeetthistest.
No.
Youdon'tmeetthistest.
Youcan'tdeductyourmovingexpenses.
Thedistancebetweenajoblocationandyourhomeistheshortestofthemorecommonlytraveledroutesbe-tweenthem.
Thedistancetestconsidersonlythelocationofyourformerhome.
Itdoesn'ttakeintoaccounttheloca-tionofyournewhome.
SeeFigureA.
Example.
Youmovedtoanewhomelessthan50milesfromyourformerhomebecauseyouchangedmainjoblocations.
Youroldmainjoblocationwas3milesfromyourformerhome.
Yournewmainjoblocationis60milesfromthathome.
Becauseyournewmainjoblocationis57milesfartherfromyourformerhomethanthedistancefromyourformerhometoyouroldmainjoblocation,youmeetthedistancetest.
Firstjoborreturntofull-timework.
Ifyougotoworkfulltimeforthefirsttime,yourplaceofworkmustbeatleast50milesfromyourformerhometomeetthedistancetest.
Ifyougobacktofull-timeworkafterasubstantialpe-riodofpart-timeworkorunemployment,yourplaceofworkalsomustbeatleast50milesfromyourformerhome.
ArmedForces.
IfyouareintheArmedForcesandyoumovedbecauseofapermanentchangeofstation,youdon'thavetomeetthedistancetest.
SeeMembersoftheArmedForces,later.
Mainjoblocation.
Yourmainjoblocationisusuallytheplacewhereyouspendmostofyourworkingtime.
Thiscouldbeyouroffice,plant,store,shop,orotherlocation.
Ifthereisnooneplacewhereyouspendmostofyourwork-ingtime,yourmainjoblocationistheplacewhereyourworkiscentered,suchaswhereyoureportforworkorareotherwiserequiredto"base"yourwork.
Unionmembers.
Ifyouworkforseveralemployersonashort-termbasisandyougetworkunderaunionhallsystem(suchasaconstructionorbuildingtradesworker),yourmainjoblocationistheunionhall.
Morethanonejob.
Ifyouhavemorethanonejobatanytime,yourmainjoblocationdependsonthefactsineachcase.
Themoreimportantfactorstobeconsideredare:Thetotaltimeyouspendateachplace,Theamountofworkyoudoateachplace,andHowmuchmoneyyouearnateachplace.
TimeTestTodeductyourmovingexpenses,youalsomustmeetoneofthefollowingtwotimetests.
Thetimetestforemployees.
Thetimetestforself-employedpersons.
Bothofthesetestsareexplainedbelow.
SeeTable1forasummaryofthesetests.
Youcandeductyourmovingexpensesbeforeyoumeeteitherofthetimetests.
SeeTimeTestNotYetMet,later.
TimeTestforEmployeesIfyouareanemployee,youmustworkfulltimeforatleast39weeksduringthefirst12monthsafteryouarriveinthegeneralareaofyournewjoblocation(39-weektest).
Full-timeemploymentdependsonwhatisusualforyourtypeofworkinyourarea.
Table1.
SatisfyingtheTimeTestforEmployeesandSelf-EmployedPersonsIFyouare.
.
.
THENyousatisfythetimetestbymeetingthe.
.
.
anemployee39-weektestforemployees.
self-employed78-weektestforself-employedpersons.
bothself-employedandanemployeeatthesametime78-weektestforaself-employedpersonorthe39-weektestforanemployee.
Yourprincipalplaceofworkdetermineswhichtestapplies.
bothself-employedandanemployee,butunabletosatisfythe39-weektestforemployees78-weektestforself-employedpersons.
Page4Publication521(2017)Forpurposesofthistest,thefollowingfourrulesapply.
Youcountonlyyourfull-timeworkasanemployee,notanyworkyoudoasaself-employedperson.
Youdon'thavetoworkforthesameemployerforall39weeks.
Youdon'thavetowork39weeksinarow.
Youmustworkfulltimewithinthesamegeneralcom-mutingareaforall39weeks.
Temporaryabsencefromwork.
Youareconsideredtohaveworkedfulltimeduringanyweekyouaretemporarilyabsentfromworkbecauseofillness,strikes,lockouts,lay-offs,naturaldisasters,orsimilarcauses.
Youarealsoconsideredtohaveworkedfulltimeduringanyweekyouareabsentfromworkforleaveorvacationprovidedforinyourworkcontractoragreement.
Seasonalwork.
Ifyourworkisseasonal,youareconsid-eredtobeworkingfulltimeduringtheoff-seasononlyifyourworkcontractoragreementcoversanoff-seasonpe-riodoflessthan6months.
Forexample,aschoolteacherona12-monthcontractwhoteachesonafull-timebasisformorethan6monthsisconsideredtohaveworkedfulltimefortheentire12months.
TimeTestforSelf-EmployedPersonsIfyouareself-employed,youmustworkfulltimeforatleast39weeksduringthefirst12monthsandforatotalofatleast78weeksduringthefirst24monthsafteryouar-riveinthegeneralareaofyournewjoblocation(78-weektest).
Forpurposesofthetimetestforself-employedper-sons,thefollowingthreerulesapply.
Youcountanyfull-timeworkyoudoeitherasanem-ployeeorasaself-employedperson.
Youdon'thavetoworkforthesameemployerorbeself-employedinthesametradeorbusinessforthe78weeks.
FigureB.
CanYouDeductExpensesforaNon-MilitaryMoveWithintheUnitedStates1Publication521(2017)Page5Youmustworkwithinthesamegeneralcommutingareaforall78weeks.
Example.
Youareaself-employedaccountantwhomovesfromAtlantatoNewYorkCity,andbegintoworkthereonDecember1,2017.
Youpaymovingexpensesin2017and2018inconnectionwiththismove.
OnApril16,2018,whenyoufileyourincometaxreturnfortheyear2017,youhavebeenperformingservicesasaself-em-ployedindividualonafull-timebasisinNewYorkCityforapproximately20weeks.
Althoughyouhaven'tsatisfiedthe78-weekemploymentconditionatthistime,youcandeductyour2017movingexpensesonyour2017incometaxreturnasthereisstillsufficienttimeremainingbeforeDecember1,2019,tosatisfysuchcondition.
Youcande-ductanymovingexpensesyoupayin2018onyour2018incometaxreturnevenifyouhaven'tmetthe78-weektest.
YouhaveuntilDecember1,2019,tosatisfythisre-quirement.
Self-employment.
Youareself-employedifyouworkasthesoleownerofanunincorporatedbusinessorasapart-nerinapartnershipcarryingonabusiness.
Youaren'tconsideredself-employedifyouaresemi-retired,areapart-timestudent,orworkonlyafewhourseachweek.
Full-timework.
Youcancountonlythoseweeksduringwhichyouworkfulltimeasaweekofwork.
Whetheryouworkfulltimeduringanyweekdependsonwhatisusualforyourtypeofworkinyourarea.
Forexample,youareaself-employeddentistandmaintainofficehours4daysaweek.
Youareconsideredtoperformservicesfulltimeifmaintainingofficehours4daysaweekisn'tunusualforotherself-employeddentistsinyourarea.
Temporaryabsencefromwork.
Youareconsideredtobeself-employedonafull-timebasisduringanyweekyouaretemporarilyabsentfromworkbecauseofillness,strikes,naturaldisasters,orsimilarcauses.
Seasonaltradeorbusiness.
Ifyourtradeorbusi-nessisseasonal,theoff-seasonweekswhennoworkisrequiredoravailablemaybecountedasweeksduringwhichyouworkedfulltime.
Theoff-seasonmustbelessthan6monthsandyoumustworkfulltimebeforeandaf-tertheoff-season.
Example.
Youownandoperateamotelatabeachre-sort.
Themotelisclosedfor5monthsduringtheoff-sea-son.
Youworkfulltimeastheoperatorofthemotelbeforeandaftertheoff-season.
Youareconsideredself-em-ployedonafull-timebasisduringtheweeksoftheoff-sea-son.
Ifyouwerebothanemployeeandself-employed,seeTable1fortherequirements.
Example.
Justinquithisjobandmovedfromtheeastcoasttothewestcoasttobeginafull-timejobasacabi-net-makerfortheCabinetShop.
Hegenerallyworkedattheshopabout40hourseachweek.
Shortlyafterthemove,Justinalsobeganoperatingacabinet-installationbusinessfromhishomeforseveralhourseachafternoonandalldayonweekends.
BecauseJustin'sprincipalplaceofbusinessistheCabinetShop,hecansatisfythetimetestbymeetingthe39-weektest.
IfJustinisunabletosatisfytherequirementsofthe39-weektestduringthe12-monthperiodimmediatelyfol-lowinghisarrivalinthegenerallocationofhisnewprinci-palplaceofwork,hecansatisfythe78-weektest.
JointReturnIfyouaremarried,fileajointreturn,andbothyouandyourspouseworkfulltime,eitherofyoucansatisfythefull-timeworktestindividually.
However,youcan'taddtheweeksyourspouseworkedtotheweeksyouworkedtosatisfythattest.
TimeTestNotYetMetYoucandeductyourmovingexpensesonyour2017taxreturneventhoughyouhaven'tmetthetimetestbythedateyour2017returnisdue.
Youcandothisifyouexpecttomeetthe39-weektestin2018orthe78-weektestin2018or2019.
Ifyoudon'tdeductyourmovingexpensesonyour2017return,andyoulatermeetthetimetest,youcanfileanamendedreturnfor2017totakethededuction.
SeeWhenToDeductExpenses,later,formoredetails.
Failuretomeetthetimetest.
Ifyoudeductmovingex-pensesbutdon'tmeetthetimetestin2018or2019,youmusteither:Reportyourmovingexpensedeductionasotherin-comeonyourForm1040fortheyearyoucan'tmeetthetest;orUseForm1040Xtoamendyour2017return,figuringyourtaxwithoutthemovingexpensededuction.
Example.
Youarriveinthegeneralareaofyournewjoblocation,asanemployee,onSeptember12,2017.
Youdeductyourmovingexpensesonyour2017return,theyearofthemove,eventhoughyouhaven'tyetmetthetimetestbythedateyourreturnisdue.
Ifyoudon'tmeetthe39-weektestduringthe12-monthperiodfollowingyourarrivalinthegeneralareaofyournewjoblocation,youmusteither:Reportyourmovingexpensedeductionasotherin-comeonyourForm1040for2018;orUseForm1040Xtoamendyour2017return,figuringyourtaxwithoutthemovingexpensededuction.
ExceptionstotheTimeTestYoudon'thavetomeetthetimetestifoneofthefollowingapplies.
YouareintheArmedForcesandyoumovedbecauseofapermanentchangeofstation.
SeeMembersoftheArmedForces,later.
YourmainjoblocationwasoutsidetheUnitedStatesandyoumovedtotheUnitedStatesbecauseyouPage6Publication521(2017)retired.
SeeRetireesorSurvivorsWhoMovetotheUnitedStates,later.
Youarethesurvivorofapersonwhosemainjobloca-tionatthetimeofdeathwasoutsidetheUnitedStates.
SeeRetireesorSurvivorsWhoMovetotheUnitedStates,later.
Yourjobatthenewlocationendsbecauseofdeathordisability.
Youaretransferredforyouremployer'sbenefitorlaidoffforareasonotherthanwillfulmisconduct.
Forthisexception,youmusthaveobtainedfull-timeemploy-mentandyoumusthaveexpectedtomeetthetestatthetimeyoustartedthejob.
RetireesorSurvivorsWhoMovetotheUnitedStatesIfyouarearetireewhowasworkingabroadorasurvivorofadecedentwhowasworkingabroadandyoumovetotheUnitedStatesoroneofitspossessions,youdon'thavetomeetthetimetest,discussedearlier.
However,youmustmeettherequirementsdiscussedbelowunderRetireeswhowereworkingabroadorSurvivorsofdece-dentswhowereworkingabroad.
IfyouarelivingintheUnitedStates,retire,andthenmoveandremainretired,youcan'tclaimamovingexpensedeductionforthatmove.
UnitedStatesdefined.
Forthissectionofthispubli-cation,theterm"UnitedStates"includesthepossessionsoftheUnitedStates.
Retireeswhowereworkingabroad.
YoucandeductmovingexpensesforamovetoanewhomeintheUnitedStateswhenyoupermanentlyretire.
However,bothyourformermainjoblocationandyourformerhomemusthavebeenoutsidetheUnitedStates.
Permanentlyretired.
Youareconsideredperma-nentlyretiredwhenyouceasegainfulfull-timeemploy-mentorself-employment.
If,atthetimeyouretire,youin-tendyourretirementtobepermanent,youwillbeconsideredretiredeventhoughyoulaterreturntowork.
Yourintentiontoretirepermanentlymaybedeterminedby:Yourageandhealth,Thecustomaryretirementageforpeoplewhodosimi-larwork,Whetheryoureceiveretirementpaymentsfromapen-sionorretirementfund,andThelengthoftimebeforeyoureturntofull-timework.
Decedents.
Qualifieddeductiblemovingexpensesareallowedonafinalreturn(Form1040or1040NR)whenataxpayerhasmovedanddieswithinthesamecalendaryear.
ThepersonalrepresentativefilingonbehalfofthattaxpayershouldcompleteandattachForm3903tothefi-nalreturn.
Apersonalrepresentativecanbeanexecutor,adminis-trator,oranyonewhoisinchargeofthedeceasedper-son'sproperty.
Formoreinformation,seePub.
559,Survi-vors,Executors,andAdministrators.
Survivorsofdecedentswhowereworkingabroad.
IfyouarethespouseorthedependentofapersonwhosemainjoblocationatthetimeofdeathwasoutsidetheUni-tedStates,youcandeductmovingexpensesifthefollow-ingfiverequirementsaremet.
ThemoveistoahomeintheUnitedStates.
Themovebeginswithin6monthsafterthedecedent'sdeath.
(Whenamovebeginsisdescribedbelow.
)Themoveisfromthedecedent'sformerhome.
Thedecedent'sformerhomewasoutsidetheUnitedStates.
Thedecedent'sformerhomewasalsoyourhome.
Whenamovebegins.
Amovebeginswhenoneofthefollowingeventsoccurs.
YoucontractforyourhouseholdgoodsandpersonaleffectstobemovedtoyourhomeintheUnitedStates,butonlyifthemoveiscompletedwithinareasonabletime.
YourhouseholdgoodsandpersonaleffectsarepackedandonthewaytoyourhomeintheUnitedStates.
YouleaveyourformerhometotraveltoyournewhomeintheUnitedStates.
DeductibleMovingExpensesIfyoumeettherequirementsdiscussedearlierunderWhoCanDeductMovingExpenses,youcandeducttherea-sonableexpensesof:Movingyourhouseholdgoodsandpersonaleffects(includingin-transitorforeign-movestorageexpen-ses),andTraveling(includinglodgingbutnotmeals)toyournewhome.
Youcan'tdeductanyexpensesformeals.
Reasonableexpenses.
Youcandeductonlythoseex-pensesthatarereasonableforthecircumstancesofyourmove.
Forexample,thecostoftravelingfromyourformerhometoyournewoneshouldbebytheshortest,mostdi-rectrouteavailablebyconventionaltransportation.
If,dur-ingyourtriptoyournewhome,youstopover,ormakesidetripsforsightseeing,theadditionalexpensesforyourstopoverorsidetripsaren'tdeductibleasmovingexpen-ses.
Example.
Beth'semployertransferredherfromBos-ton,Massachusetts,toBuffalo,NewYork.
OnherwaytoPublication521(2017)Page7Buffalo,BethdroveintoCanadatovisittheTorontoZoo.
SinceBeth'sexcursionintoCanadawasawayfromtheusualBoston-Buffaloroute,theexpensespaidorincurredfortheexcursionaren'tdeductible.
BethcanonlydeductwhatitwouldhavecosttodrivedirectlyfromBostontoBuffalo.
Likewise,Bethcan'tdeductanyexpenses,suchasthecostofahotelroom,causedbythedelayforsight-seeing.
Travelbycar.
Ifyouuseyourcartotakeyourself,mem-bersofyourhousehold,oryourpersonaleffectstoyournewhome,youcanfigureyourexpensesbydeductingei-ther:Youractualexpenses,suchastheamountyoupayforgasandoilforyourcar,ifyoukeepanaccuraterecordofeachexpense,orThestandardmileagerateof17centsamile.
Whetheryouuseactualexpensesorthestandardmile-ageratetofigureyourexpenses,youcandeducttheparkingfeesandtollsyoupaytomove.
Youcan'tdeductanypartofgeneralrepairs,generalmaintenance,insur-ance,ordepreciationforyourcar.
Memberofyourhousehold.
Youcandeductmovingexpensesyoupayforyourselfandmembersofyourhousehold.
Amemberofyourhouseholdisanyonewhohasbothyourformerandnewhomeashisorherhome.
Itdoesn'tincludeatenantoremployee,unlessthatpersonisyourdependent.
MovestoLocationsintheUnitedStatesIfyoumeettherequirementsunderWhoCanDeductMovingExpenses,earlier,youcandeductexpensesforamovetotheareaofanewmainjoblocationwithintheUni-tedStatesoritspossessions.
YourmovemaybefromoneU.
S.
locationtoanotherorfromaforeigncountrytotheUnitedStates.
Householdgoodsandpersonaleffects.
Youcande-ductthecostofpacking,crating,andtransportingyourhouseholdgoodsandpersonaleffectsandthoseofthemembersofyourhouseholdfromyourformerhometoyournewhome.
Forpurposesofmovingexpenses,theterm"personaleffects"includes,butisn'tlimitedto,mova-blepersonalpropertythatthetaxpayerownsandfre-quentlyuses.
Ifyouuseyourowncartomoveyourthings,seeTravelbycar,earlier.
Youcandeductanycostsofconnectingordisconnect-ingutilitiesrequiredbecauseyouaremovingyourhouse-holdgoods,appliances,orpersonaleffects.
Youcandeductthecostofshippingyourcarandyourhouseholdpetstoyournewhome.
Youcandeductthecostofmovingyourhouseholdgoodsandpersonaleffectsfromaplaceotherthanyourformerhome.
Yourdeductionislimitedtotheamountitwouldhavecosttomovethemfromyourformerhome.
Example.
PaulBrownhasbeenlivingandworkinginNorthCarolinaforthelast4years.
Becausehehasbeenrentingasmallapartment,hestoredsomefurnitureathisparents'homeinGeorgia.
PaulgotajobinWashington,DC.
Itcosthim$900tomovethefurniturefromhisNorthCarolinaapartmenttoWashingtonand$3,000tomovethestoredfurniturefromGeorgiatoWashington.
Itwouldhavecost$1,800toshipthestoredfurniturefromNorthCarolinatoWashington.
Hecandeductonly$1,800ofthe$3,000hepaid.
Theamounthecandeductformovinghisfurnitureis$2,700($900+$1,800).
Youcan'tdeductthecostofmovingfurnitureyoubuyonthewaytoyournewhome.
Storageexpenses.
Youcanincludethecostofstoringandinsuringhouseholdgoodsandpersonaleffectswithinanyperiodof30consecutivedaysafterthedayyourthingsaremovedfromyourformerhomeandbeforetheyaredeliveredtoyournewhome.
Travelexpenses.
Youcandeductthecostoftransporta-tionandlodgingforyourselfandmembersofyourhouse-holdwhiletravelingfromyourformerhometoyournewhome.
Thisincludesexpensesforthedayyouarrive.
Thedayofarrivalisthedayyousecurelodgingatthenewplaceofresidence,evenifthelodgingisonatempo-rarybasis.
Youcanincludeanylodgingexpensesyouhadintheareaofyourformerhomewithin1dayafteryoucouldnolongerliveinyourformerhomebecauseyourfurniturehadbeenmoved.
Themembersofyourhouseholddon'thavetotravelto-getheroratthesametime.
However,youcanonlydeductexpensesforonetripperperson.
Ifyouuseyourowncar,seeTravelbycar,earlier.
Example.
InFebruary2017,JoshandRobynmovedfromMinneapolistoWashington,DC,whereJoshwasstartinganewjob.
JoshdrovethefamilycartoWashing-ton,atripof1,100miles.
Hisexpenseswere$187formileage(1,100milesx17centsamile)plus$40fortollsand$150forlodging,foratotalof$377.
Oneweeklater,RobynflewfromMinneapolistoWashington.
Heronlyex-pensewasher$400planeticket.
Theirdeductionis$777(Josh's$377+Robyn's$400).
MovestoLocationsOutsidetheUnitedStatesTodeductexpensesforamoveoutsidetheUnitedStates,youmustmovetotheareaofanewplaceofworkoutsidetheUnitedStatesanditspossessions.
YoumustmeettherequirementsunderWhoCanDeductMovingExpenses,earlier.
Deductibleexpenses.
Ifyourmoveistoalocationout-sidetheUnitedStatesanditspossessions,youcande-ductthefollowingexpenses.
Thecostofmovinghouseholdgoodsandpersonalef-fectsfromyourformerhometoyournewhome.
Page8Publication521(2017)Thecostoftraveling(includinglodging)fromyourfor-merhometoyournewhome.
Thecostofmovinghouseholdgoodsandpersonalef-fectstoandfromstorage.
Thecostofstoringhouseholdgoodsandpersonalef-fectswhileyouareatthenewjoblocation.
ThefirsttwoitemswereexplainedearlierunderMovestoLocationsintheUnitedStates.
Thelasttwoitemsaredis-cussedlater.
Movinggoodsandeffectstoandfromstorage.
Youcandeductthereasonableexpensesofmovingyourper-sonaleffectstoandfromstorage.
Storageexpenses.
Youcandeductthereasonableex-pensesofstoringyourhouseholdgoodsandpersonalef-fectsforallorpartofthetimethenewjoblocationremainsyourmainjoblocation.
Movingexpensesallocabletoexcludedforeignin-come.
IfyouliveandworkoutsidetheUnitedStates,youmaybeabletoexcludefromincomepartorallofthein-comeyouearnintheforeigncountry.
Youmayalsobeabletoclaimaforeignhousingexclusionordeduction.
However,ifyoudoclaimtheforeignearnedincomeorfor-eignhousingexclusion,youcan'tdeductthepartofyourmovingexpensesthatrelatestotheexcludedincome.
Pub.
54,TaxGuideforU.
S.
CitizensandResidentAli-ensAbroad,explainshowtofigurethepartofyourmovingexpensesthatrelatestoexcludedincome.
YoucangetthepublicationfrommostU.
S.
embassiesandconsulates,orseeHowToGetTaxHelpattheendofthispublication.
NondeductibleExpensesYoucan'tdeductthefollowingitemsasmovingexpenses.
Anypartofthepurchasepriceofyournewhome.
Cartags.
Driver'slicense.
Expensesofbuyingorsellingahome(includingclos-ingcosts,mortgagefees,andpoints).
Expensesofenteringintoorbreakingalease.
Homeimprovementstohelpsellyourhome.
Lossonthesaleofyourhome.
Lossesfromdisposingofmembershipsinclubs.
Mortgagepenalties.
Pre-movehousehuntingexpenses.
Realestatetaxes.
Refittingofcarpetanddraperies.
Returntripstoyourformerresidence.
Securitydeposits(includinganygivenupduetothemove).
Storagechargesexceptthoseincurredintransitandforforeignmoves.
Nodoublededuction.
Youcan'ttakeamovingexpensedeductionandabusinessexpensedeductionforthesameexpenses.
Youmustdecideifyourexpensesaredeductibleasmovingexpensesorasbusinessexpenses.
Forexample,expensesyouhavefortravel,meals,andlodgingwhiletemporarilyworkingataplaceawayfromyourregularplaceofworkmaybedeductibleasbusinessexpensesifyouareconsideredawayfromhomeonbusi-ness.
Inmostcases,yourworkatasinglelocationiscon-sideredtemporaryifitisrealisticallyexpectedtolast(anddoesinfactlast)for1yearorless.
SeePub.
463,Travel,Entertainment,Gift,andCarEx-penses,forinformationondeductingyourbusinessex-penses.
ReimbursementsThissectionexplainshowtoreportareimbursement(in-cludingadvancesandallowances)onyourtaxreturn.
Itcoversreimbursementsforanyofyourmovingexpensesdiscussedinthispublication.
Italsoexplainsthetypesofreimbursementsonwhichyouremployermustwithholdin-come,socialsecurity,andMedicaretaxes.
TypesofReimbursementPlansIfyoureceiveareimbursementforyourmovingexpenses,howyoureportthisamountandyourexpensesdependsonwhetherthereimbursementispaidtoyouunderanac-countableplanoranonaccountableplan.
Foraquickoverviewofhowtoreportyourreimbursementandmovingexpenses,seeTable2inthesectiononHowandWhenToReport,later.
Youremployershouldtellyouwhatmethodofreim-bursementisusedandwhatrecordsarerequired.
AccountablePlansTobeanaccountableplan,youremployer'sreimburse-mentarrangementmustrequireyoutomeetallthreeofthefollowingrules.
Yourexpensesmusthaveabusinessconnection—thatis,youmusthavepaidorincurreddeductibleex-penseswhileperformingservicesasanemployeeofyouremployer.
Twoexamplesofthisarethereasona-bleexpensesofmovingyourpossessionsfromyourformerhometoyournewhome,andtravelingfromyourformerhometoyournewhome.
Youmustadequatelyaccounttoyouremployerfortheseexpenseswithinareasonableperiodoftime.
Youmustreturnanyexcessreimbursementorallow-ancewithinareasonableperiodoftime.
Adequateaccounting.
Youadequatelyaccountforyourmovingexpensesbygivingyouremployerdocumentationofthoseexpenses,suchasastatementofexpense,anPublication521(2017)Page9accountbook,adiary,orasimilarrecordinwhichyouen-teredeachexpenseatornearthetimeyouhadit.
Docu-mentationincludesreceipts,canceledchecks,andbills.
Reasonableperiodoftime.
Whatconstitutesa"reason-ableperiodoftime"dependsonthefactsandcircumstan-cesofyoursituation.
However,regardlessofthefactsandcircumstances,actionsthattakeplacewithinthetimesspecifiedinthefollowinglistwillbetreatedastakingplacewithinareasonableperiodoftime.
Youreceiveanadvancewithin30daysofthetimeyouhaveanexpense.
Youadequatelyaccountforyourexpenseswithin60daysaftertheywerepaidorincurred.
Youreturnanyexcessreimbursementwithin120daysaftertheexpensewaspaidorincurred.
Youaregivenaperiodicstatement(atleastquarterly)thatasksyoutoeitherreturnoradequatelyaccountforoutstandingadvancesandyoucomplywithin120daysofthestatement.
Excessreimbursement.
Thisincludesanyamountyouarepaid(includingadvancesandallowances)thatismorethanthemovingexpensesthatyouadequatelyaccountedfortoyouremployerwithinareasonableperiodoftime.
Returningexcessreimbursements.
Youmustbere-quiredtoreturnanyexcessreimbursementforyourmov-ingexpensestothepersonpayingthereimbursement.
Excessreimbursementincludesanyamountforwhichyoudidn'tadequatelyaccountwithinareasonableperiodoftime.
Forexample,ifyoureceivedanadvanceandyoudidn'tspendallthemoneyondeductiblemovingexpen-ses,oryoudon'thaveproofofallyourexpenses,youhaveanexcessreimbursement.
Youmeetaccountableplanrules.
Ifforallreimburse-mentsyoumeetthethreerulesforanaccountableplan(listedearlier),youremployershouldn'tincludeanyreim-bursementsofexpensesinyourincomeinbox1ofyourFormW-2,WageandTaxStatement.
Instead,yourem-ployershouldincludethereimbursementsinbox12ofyourFormW-2withcodeP.
Example.
YoulivedinBostonandacceptedajobinAtlanta.
Underanaccountableplan,youremployerreim-bursedyouforyouractualtravelingexpensesfromBos-tontoAtlantaandthecostofmovingyourfurnituretoAt-lanta.
YouremployerwillincludethereimbursementonyourFormW-2,box12,withcodeP.
Ifyourmovingex-pensesaremorethanyourreimbursement,youmaybeabletodeductyouradditionalexpenses(seeHowandWhenToReport,later).
Youdon'tmeetaccountableplanrules.
Youmaybereimbursedbyyouremployer,butyoumaynotmeetallthreerulesforpartofyourexpenses.
Ifyourdeductibleexpensesarereimbursedunderanotherwiseaccountableplanbutyoudon'treturn,withinareasonableperiod,anyreimbursementofexpensesforwhichyoudidn'tadequatelyaccount,thenonlytheamountforwhichyoudidadequatelyaccountisconsid-eredaspaidunderanaccountableplan.
Theremainingexpensesaretreatedashavingbeenreimbursedunderanonaccountableplan(discussedbelow).
Reimbursementofnondeductibleexpenses.
Youmaybereimbursedbyyouremployerformovingexpen-ses,someofwhicharedeductibleexpensesandsomeofwhicharen'tdeductible.
Thereimbursementsyoureceiveforthenondeductibleexpensesandanyallowancesformiscellaneousorunspecifiedexpensesaretreatedaspaidunderanonaccountableplan(seebelow)andarein-cludedinyourincome.
Ifyouarereimbursedbyyourem-ployerforthetaxesyoumustpay(includingsocialsecurityandMedicaretaxes)becauseyouhavereceivedtaxablemovingexpensereimbursements,youmustpaytaxonthisreimbursementaswell,anditistreatedaspaidunderanonaccountableplan.
NonaccountablePlansAnonaccountableplanisareimbursementarrangementthatdoesn'tmeetthethreeruleslistedearlierunderAc-countablePlans.
Inaddition,thefollowingpaymentswillbetreatedaspaidunderanonaccountableplan.
Excessreimbursementsyoufailtoreturntoyourem-ployer.
Reimbursementsofnondeductibleexpenses.
SeeRe-imbursementofnondeductibleexpenses,earlier.
Ifanarrangementpaysforyourmovingexpensesbyre-ducingyourwages,salary,orotherpay,theamountofthereductionwillbetreatedasapaymentmadeunderanon-accountableplan.
Thisisbecauseyouareentitledtore-ceivethefullamountofyourpayregardlessofwhetheryouhadanymovingexpenses.
Ifyouaren'tsureifthemovingexpensereimbursementarrangementisanaccountableornonaccountableplan,askyouremployer.
Youremployerwilladdtheamountofanyreimburse-mentpaidtoyouunderanonaccountableplantoyourwa-ges,salary,orotherpay.
Youremployerwillreporttheto-talinbox1ofyourFormW-2.
Example.
Togetyoutoworkinanothercity,yournewemployerreimbursesyouunderanaccountableplanforthe$7,500lossonthesaleofyourhome.
Becausethisisareimbursementofanondeductibleexpense,itistreatedaspaidunderanonaccountableplanandmustbeinclu-dedasincomeinbox1ofyourFormW-2.
UniformRelocationAssistanceandRealPropertyAcquisitionPoliciesActof1970Don'tincludeinincomeanymovingexpensepaymentyoureceivedundertheUniformRelocationAssistanceandRealPropertyAcquisitionPoliciesActof1970.
ThesePage10Publication521(2017)paymentsaremadetopersonsdisplacedfromtheirhomes,businesses,orfarmsbyfederalprojects.
TaxWithholdingandEstimatedTaxYouremployermustwithholdincome,socialsecurity,andMedicaretaxesfromreimbursementsandallowancespaidtoyouthatareincludedinyourincome.
SeeReim-bursementsincludedinincome,later.
Reimbursementsexcludedfromincome.
Yourem-ployershouldn'tincludeinyourwagesreimbursementspaidunderanaccountableplan(explainedearlier)formovingexpensesthatyou:Coulddeductifyouhadpaidorincurredthem,andDidn'tdeductinanearlieryear.
Thesereimbursementsarefringebenefitsexcludablefromyourincomeasqualifiedmovingexpensereimburse-ments.
Youremployershouldreportthesereimburse-mentsonyourFormW-2,box12,withcodeP.
Youcan'tclaimamovingexpensedeductionforexpensescoveredbyreimbursementsexcludedfromincome(seeAccountablePlansunderTypesofReimbursementPlans,earlier).
Expensesdeductedinearlieryear.
Ifyoureceiveareimbursementthisyearformovingexpensesdeductedinanearlieryear,andthereimbursementisn'tincludedaswagesinbox1ofyourFormW-2,youmustincludethere-imbursementinincomeonForm1040,line21.
Yourem-ployershouldshowtheamountofyourreimbursementinbox12ofyourFormW-2.
Reimbursementsincludedinincome.
Youremployermustincludeinyourincomeanyreimbursementsmade(ortreatedasmade)underanonaccountableplan,eventhoughtheyarefordeductiblemovingexpenses.
SeeNonaccountablePlansunderTypesofReimbursementPlans,earlier.
Youremployeralsomustincludeinyourgrossincomeaswagesanyreimbursementsof,orpay-mentsfor,nondeductiblemovingexpenses.
Thisincludesamountsyouremployerreimbursedyouunderanac-countableplan(explainedearlier)formeals,househuntingtrips,andrealestateexpenses.
Italsoincludesreim-bursementsthatexceedyourdeductibleexpensesandthatyoudon'treturntoyouremployer.
Reimbursementfordeductibleandnondeductibleexpenses.
Ifyouremployerreimbursesyouforbothde-ductibleandnondeductiblemovingexpenses,yourem-ployermustdeterminetheamountofthereimbursementthatisn'ttaxableandnotsubjecttowithholding.
Yourem-ployermusttreatanyremainingamountastaxablewagesandwithholdincome,socialsecurity,andMedicaretaxes.
Amountofincometaxwithheld.
Ifthereimbursementsorallowancesyoureceivearetaxable,theamountofin-cometaxyouremployerwillwithholddependsonseveralfactors.
Itdependsinpartonwhetherincometaxiswith-heldfromyourregularwages,onwhetherthereimburse-mentsandallowancesareaddedtoyourregularwages,andonanyinformationyouhavegiventoyouremployeronFormW-4,Employee'sWithholdingAllowanceCertifi-cate.
Youremployercantreatyourreimbursementsassup-plementalwagesandnotincludethereimbursementsandallowancesinyourregularwages.
Theemployercanwith-holdincometaxonsupplementalwagesataflatratewhichmaybedifferentfromyourregulartaxrate.
Estimatedtax.
Ifyoumustmakeestimatedtaxpay-ments,youneedtotakeintoaccountanytaxablereim-bursementsanddeductiblemovingexpensesinfiguringyourestimatedtax.
Fordetailsaboutestimatedtaxes,seePub.
505,TaxWithholdingandEstimatedTax.
HowandWhenToReportThissectionexplainshowandwhentoreportyourmovingexpensesandanyreimbursementsorallowancesyoure-ceivedforyourmove.
Foraquickoverview,seeTable2.
Form3903UseForm3903tofigureyourmovingexpensededuction.
UseaseparateForm3903foreachmoveforwhichyouaredeductingexpenses.
Don'tfileForm3903ifallofthefollowingapply.
YoumovedtoalocationoutsidetheUnitedStatesinanearlieryear.
YouareclaimingonlystoragefeeswhileyouwereawayfromtheUnitedStates.
Anyamountyouremployerpaidforthestoragefeesisincludedaswagesinbox1ofyourFormW-2.
Instead,enterthestoragefees(afterthereductionforthepartthatisallocabletoexcludedincome)onForm1040,line26,andenter"Storage"onthedottedlinenexttotheamount.
IfyoumeetthespecialrulesformembersoftheArmedForces,seeHowtocompleteForm3903formembersoftheArmedForcesunderMembersoftheArmedForces,later.
CompletingForm3903.
CompleteWorksheet1ortheDistanceTestWorksheetintheinstructionsforForm3903toseewhetheryoumeetthedistancetest.
Ifso,completelines1through3oftheformusingyouractualexpenses(except,ifyouuseyourowncar,youcanfigureexpensesbasedonthestandardmileagerate,insteadofactualamountsforgasandoil).
Enteronline4thetotalamountofyourmovingexpensereimbursementthatwasexclu-dedfromyourwages.
ThisexcludedamountshouldbeidentifiedonFormW-2,box12,withcodeP.
Expensesgreaterthanreimbursement.
Ifline3ismorethanline4,subtractline4fromline3andentertheresultonline5andonForm1040,line26.
Thisisyourmovingexpensededuction.
Publication521(2017)Page11Expensesequaltoorlessthanreimbursement.
Ifline3isequaltoorlessthanline4,youhavenomovingexpensededuction.
Subtractline3fromline4and,iftheresultismorethanzero,includeitasincomeonForm1040,line7.
Wheretodeduct.
DeductyourmovingexpensesonForm1040,line26.
TheamountofmovingexpensesyoucandeductisshownonForm3903,line5.
Youcan'tdeductmovingexpensesonForm1040EZorForm1040A.
WhenToDeductExpensesYoumayhaveachoiceofwhentodeductyourmovingexpenses.
Expensesnotreimbursed.
Ifyouweren'treimbursed,deductyourmovingexpensesintheyearyoupaidorin-curredtheexpenses.
Example.
InDecember2016,youremployertransfer-redyoutoanothercityintheUnitedStates,whereyoustillwork.
Youaresingleandweren'treimbursedforyourmovingexpenses.
In2016,youpaidtomoveyourfurni-tureanddeductedtheseexpensesonyour2016taxre-turn.
InJanuary2017,youpaidfortraveltothenewcity.
Youcandeducttheseadditionalexpensesonyour2017taxreturn.
Expensesreimbursed.
Ifyouarereimbursedforyourexpensesandyouusethecashmethodofaccounting,youcandeductyourexpenseseitherintheyearyoupaidthemorintheyearyoureceivedthereimbursement.
Ifyouusethecashmethodofaccounting,youcanchoosetodeducttheexpensesintheyearyouarereimbursedeventhoughyoupaidtheexpensesinadifferentyear.
SeeChoosingwhentodeductnext.
Ifyoudeductyourexpensesandyoureceivethereim-bursementinalateryear,youmustincludethereimburse-mentinyourincomeonForm1040,line21.
Choosingwhentodeduct.
Ifyouusethecashmethodofaccounting,whichisusedbymostindividuals,youcanchoosetodeductmovingexpensesintheyearyouremployerreimbursesyouif:Youpaidtheexpensesinayearbeforetheyearofre-imbursement,orYoupaidtheexpensesintheyearimmediatelyaftertheyearofreimbursementbutbytheduedate,includ-ingextensions,forfilingyourreturnforthereimburse-mentyear.
Howtomakethechoice.
Youchoosetodeductmov-ingexpensesintheyearyoureceivedreimbursementbytakingthedeductiononyourreturn,oramendedreturn,forthatyear.
Youcan'tdeductanymovingexpensesforwhichyoureceivedareimbursementthatwasn'tinclu-dedinyourincome.
IllustratedExampleTomandPeggyaremarriedandhavetwochildren.
TheyownedahomeinDetroitwhereTomworked.
OnFebruary7,2017,Tom'semployertoldhimthathewouldbetrans-ferredtoSanDiegoasofApril13thatyear.
PeggyflewtoTable2.
ReportingYourMovingExpensesandReimbursementsIFyourFormW-2shows.
.
.
ANDyouhave.
.
.
THEN.
.
.
yourreimbursementreportedonlyinbox12withcodePmovingexpensesgreaterthantheamountinbox12fileForm3903showingallallowableexpenses*andreimbursements.
yourreimbursementreportedonlyinbox12withcodePmovingexpensesequaltotheamountinbox12don'tfileForm3903.
yourreimbursementdividedbetweenbox12andbox1movingexpensesgreaterthantheamountinbox12fileForm3903showingallallowableexpenses,*butonlythereimbursementsreportedinbox12ofFormW-2.
yourentirereimbursementreportedaswagesinbox1movingexpensesfileForm3903showingallallowableexpenses,*butdon'tshowanyreimbursements.
noreimbursementmovingexpensesfileForm3903showingallallowableexpenses.
**SeeDeductibleMovingExpenses,earlier,forallowableexpenses.
Page12Publication521(2017)SanDiegoonMarch1tolookforanewhome.
Sheputadownpaymentof$25,000onahousebeingbuiltandre-turnedtoDetroitonMarch4.
TomandPeggysoldtheirDetroithomefor$1,500lessthantheypaidforit.
TheycontractedtohavetheirpersonaleffectsmovedtoSanDiegoonApril3.
ThefamilydrovetoSanDiegowheretheyfoundthattheirnewhomewasn'tfinished.
TheystayedinanearbymoteluntilthehousewasreadyonMay1.
OnApril13,TomwenttoworkintheSanDiegoplantwherehestillworks.
Theirrecordsforthemoveshow:1)Peggy'spre-movehousehuntingtrip:Travelandlodging449Meals75$5242)DownpaymentonSanDiegohome25,0003)RealestatecommissionpaidonsaleofDetroithome3,5004)LossonsaleofDetroithome(notincludingrealestatecommission)1,5005)Amountpaidformovingpersonaleffects(furniture,otherhouseholdgoods,etc.
8,0006)ExpensesofdrivingtoSanDiego:Mileage(Start14,278;End16,478)2,200milesat17centsamile374Lodging180Meals3208747)CostoftemporarylivingexpensesinSanDiego:Motelrooms1,450Meals2,2803,730Total43,128Tomwasreimbursed$10,753underanaccountableplan.
Hisemployergavehimthefollowingbreakdownofthereimbursementthatwasallowedundertheemployer'splan.
Movingpersonaleffects6,800Travel(andlodging)toSanDiego554Travel(andlodging)forhousehuntingtrip449Lodgingfortemporaryquarters1,450Lossonsaleofhome1,500Totalreimbursement10,753TheemployerincludedthisreimbursementonTom'sFormW-2fortheyear.
Thereimbursementofallowableexpenses,$7,354formovinghouseholdgoodsandtraveltoSanDiego,wasincludedinbox12ofFormW-2.
HisemployeridentifiedthisamountwithcodeP.
Theemployerincludedthebalance,$3,399reimburse-mentofnonallowableexpenses,inbox1ofFormW-2withTom'sotherwages.
TommustincludethisamountonForm1040,line7.
Theemployerwithholdstaxesfromthe$3,399,asdiscussedunderReimbursementfordeductibleandnondeductibleexpensesunderTaxWith-holdingandEstimatedTax,earlier.
Also,Tom'semployercouldhavegivenhimaseparateFormW-2forhismovingexpensereimbursement.
Tofigurehistaxdeductionformovingexpenses,TomentersthefollowingamountsonForm3903.
Item5—movingpersonaleffects(line1)8,000Item6—drivingtoSanDiego($374+$180)(line2)554Totaltaxdeductiblemovingexpenses(line3)8,554Minus:Reimbursementincludedinbox12ofFormW-2(line4)7,354Taxdeductionformovingexpenses(line5)1,200Tom'sForm3903isshownlater.
Healsoentershisde-duction,$1,200,onForm1040,line26.
Nondeductibleexpenses.
Ofthe$43,128expensesthatTomandPeggyincurred,thefollowingitemstotaling$34,574($43,128–$8,554)can'tbededucted.
Item1—pre-movehousehuntingexpensesof$524.
Item2—the$25,000downpaymentontheSanDiegohome.
Ifanypartofitwereforpaymentofde-ductibletaxesorinterestonthemortgageonthehouse,thatpartwouldbedeductibleasanitemizeddeduction.
Item3—the$3,500realestatecommissionpaidonthesaleoftheDetroithome.
Thecommissionisusedtofigurethegainorlossonthesale.
Item4—the$1,500lossonthesaleoftheDetroithome.
Item6—the$320expenseformealswhiledrivingtoSanDiego.
(However,thelodgingandcarexpensesaredeductible.
)Item7—temporarylivingexpensesof$3,730.
MembersoftheArmedForcesIfyouareamemberoftheArmedForcesonactivedutyandyoumovebecauseofapermanentchangeofstation,youdon'thavetomeetthedistanceandtimetests,dis-cussedearlier.
Youcandeductyourunreimbursedmov-ingexpenses.
Apermanentchangeofstationincludes:Amovefromyourhometoyourfirstpostofactiveduty,Amovefromonepermanentpostofdutytoanother,andAmovefromyourlastpostofdutytoyourhomeortoanearerpointintheUnitedStates.
Themovemustoccurwithin1yearofendingyouractivedutyorwithintheperiodallowedundertheJointTravelRegulations.
Publication521(2017)Page13Spouseanddependents.
IfamemberoftheArmedForcesdies,isimprisoned,ordeserts,apermanentchangeofstationforthespouseordependentincludesamoveto:Theplaceofenlistment;Themember's,spouse's,ordependent'shomeofre-cord;orAnearerpointintheUnitedStates.
Ifthemilitarymovesyou,yourspouse,anddepend-ents,toorfromseparatelocations,themovesaretreatedasasinglemovetoyournewmainjoblocation.
Servicesorreimbursementsprovidedbygovern-ment.
Don'tincludeinincomethevalueofmovingandstorageservicesprovidedbythegovernmentbecauseofapermanentchangeofstation.
Ingeneral,ifthetotalre-imbursementsorallowancesyoureceivefromthegovern-mentbecauseofthemovearemorethanyouractualmovingexpenses,thegovernmentmustincludetheex-cessinyourwagesonFormW-2.
However,theexcessportionofadislocationallowance,atemporarylodgingal-lowance,atemporarylodgingexpense,oramove-inhousingallowanceisn'tincludedinincomeandshouldn'tbeincludedinbox1ofFormW-2.
Ifyourreimbursementsorallowancesarelessthanyouractualmovingexpenses,don'tincludethereim-bursementsorallowancesinincome.
Youcandeducttheexpensesthataremorethanyourreimbursements.
SeeDeductibleMovingExpenses,earlier.
HowtocompleteForm3903formembersoftheArmedForces.
Takethefollowingsteps.
1.
Completelines1through3oftheform,usingyourac-tualexpenses.
Don'tincludeanyexpensesformovingservicesprovidedbythegovernment.
Also,don'tin-cludeanyexpensesthatwerereimbursedbyanal-lowanceyoudon'thavetoincludeinyourincome.
2.
Enteronline4thetotalreimbursementsandallowan-cesyoureceivedfromthegovernmentfortheexpen-sesclaimedonlines1and2.
Don'tincludethevalueofmovingorstorageservicesprovidedbythegovern-ment.
Also,don'tincludeanypartofadislocational-lowance,atemporarylodgingallowance,atemporarylodgingexpense,oramove-inhousingallowance.
3.
Completeline5.
Ifline3ismorethanline4,subtractline4fromline3andentertheresultonline5andonForm1040,line26.
Thisisyourmovingexpensede-duction.
Ifline3isequaltoorlessthanline4,youdon'thaveamovingexpensededuction.
Subtractline3fromline4and,iftheresultismorethanzero,enteritonForm1040,line7.
Ifthemilitarymovesyou,yourspouse,anddependents,toorfromdifferentlocations,treatthesemovesasasin-glemove.
Don'tdeductanyexpensesformovingorstorageservicesprovidedbythegovernment.
Page14Publication521(2017)HowToGetTaxHelpIfyouhavequestionsaboutataxissue,needhelpprepar-ingyourtaxreturn,orwanttodownloadfreepublications,forms,orinstructions,gotoIRS.
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Publication521(2017)Page15Resolvingtax-relatedidentitytheftissues.
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Thisincludesanytypeofelectroniccom-munication,suchastextmessagesandsocialmediachannels.
GotoIRS.
gov/IDProtectionforinformationandvid-eos.
IfyourSSNhasbeenlostorstolenoryoususpectyou'reavictimoftax-relatedidentitytheft,visitIRS.
gov/IDtolearnwhatstepsyoushouldtake.
Checkingonthestatusofyourrefund.
GotoIRS.
gov/Refunds.
Duetochangesinthelaw,theIRScan'tissuerefundsbeforemid-February2018,forreturnsthatproperlyclaimedtheEICortheACTC.
Thisappliestotheen-tirerefund,notjusttheportionassociatedwiththesecredits.
DownloadtheofficialIRS2Goapptoyourmobilede-vicetocheckyourrefundstatus.
Calltheautomatedrefundhotlineat1-800-829-1954.
Makingataxpayment.
TheIRSusesthelatestencryp-tiontechnologytoensureyourelectronicpaymentsaresafeandsecure.
Youcanmakeelectronicpaymentson-line,byphone,andfromamobiledeviceusingtheIRS2Goapp.
Payingelectronicallyisquick,easy,andfasterthanmailinginacheckormoneyorder.
GotoIRS.
gov/Paymentstomakeapaymentusinganyofthefollowingoptions.
IRSDirectPay:Payyourindividualtaxbillorestima-tedtaxpaymentdirectlyfromyourcheckingorsav-ingsaccountatnocosttoyou.
Debitorcreditcard:Chooseanapprovedpaymentprocessortopayonline,byphone,andbymobilede-vice.
ElectronicFundsWithdrawal:Offeredonlywhenfil-ingyourfederaltaxesusingtaxpreparationsoftwareorthroughataxprofessional.
ElectronicFederalTaxPaymentSystem:Bestop-tionforbusinesses.
Enrollmentisrequired.
Checkormoneyorder:Mailyourpaymenttothead-dresslistedonthenoticeorinstructions.
Cash:Youmaybeabletopayyourtaxeswithcashataparticipatingretailstore.
WhatifIcan'tpaynowGotoIRS.
gov/Paymentsformoreinformationaboutyouroptions.
Applyforanonlinepaymentagreement(IRS.
gov/OPA)tomeetyourtaxobligationinmonthlyinstall-mentsifyoucan'tpayyourtaxesinfulltoday.
Onceyoucompletetheonlineprocess,youwillreceiveim-mediatenotificationofwhetheryouragreementhasbeenapproved.
UsetheOfferinCompromisePre-Qualifier(IRS.
gov/OIC)toseeifyoucansettleyourtaxdebtforlessthanthefullamountyouowe.
Checkingthestatusofanamendedreturn.
GotoIRS.
gov/WMARtotrackthestatusofForm1040Xamen-dedreturns.
Pleasenotethatitcantakeupto3weeksfromthedateyoumailedyouramendedreturnforittoshowupinoursystemandprocessingitcantakeupto16weeks.
UnderstandinganIRSnoticeorletter.
GotoIRS.
gov/NoticestofindadditionalinformationaboutrespondingtoanIRSnoticeorletter.
ContactingyourlocalIRSoffice.
Keepinmind,manyquestionscanbeansweredonIRS.
govwithoutvisitinganIRSTaxAssistanceCenter(TAC).
GotoIRS.
gov/LetUsHelpforthetopicspeopleaskaboutmost.
Ifyoustillneedhelp,IRSTACsprovidetaxhelpwhenataxissuecan'tbehandledonlineorbyphone.
AllTACsnowpro-videservicebyappointmentsoyou'llknowinadvancethatyoucangettheserviceyouneedwithoutlongwaittimes.
Beforeyouvisit,gotoIRS.
gov/TACLocatortofindthenearestTAC,checkhours,availableservices,andap-pointmentoptions.
Or,ontheIRS2Goapp,undertheStayConnectedtab,choosetheContactUsoptionandclickon"LocalOffices.
"WatchingIRSvideos.
TheIRSVideoportal(IRSvideos.
gov)containsvideoandaudiopresentationsforindividuals,smallbusinesses,andtaxprofessionals.
Gettingtaxinformationinotherlanguages.
Fortax-payerswhosenativelanguageisn'tEnglish,wehavethefollowingresourcesavailable.
Taxpayerscanfindinforma-tiononIRS.
govinthefollowinglanguages.
Spanish(IRS.
gov/Spanish).
Chinese(IRS.
gov/Chinese).
Vietnamese(IRS.
gov/Vietnamese).
Korean(IRS.
gov/Korean).
Russian(IRS.
gov/Russian).
TheIRSTACsprovideover-the-phoneinterpreterserv-iceinover170languages,andtheserviceisavailablefreetotaxpayers.
TheTaxpayerAdvocateServiceIsHereToHelpYouWhatistheTaxpayerAdvocateServiceTheTaxpayerAdvocateService(TAS)isanindependentorganizationwithintheIRSthathelpstaxpayersandprotectstaxpayerrights.
Ourjobistoensurethateverytaxpayeristreatedfairlyandthatyouknowandunder-standyourrightsundertheTaxpayerBillofRights.
Page16Publication521(2017)WhatCantheTaxpayerAdvocateServiceDoForYouWecanhelpyouresolveproblemsthatyoucan'tresolvewiththeIRS.
Andourserviceisfree.
Ifyouqualifyforourassistance,youwillbeassignedtooneadvocatewhowillworkwithyouthroughouttheprocessandwilldoevery-thingpossibletoresolveyourissue.
TAScanhelpyouif:Yourproblemiscausingfinancialdifficultyforyou,yourfamily,oryourbusiness,Youface(oryourbusinessisfacing)animmediatethreatofadverseaction,orYou'vetriedrepeatedlytocontacttheIRSbutnoonehasresponded,ortheIRShasn'trespondedbythedatepromised.
HowCanYouReachUsWehaveofficesineverystate,theDistrictofColumbia,andPuertoRico.
Yourlocaladvocate'snumberisinyourlocaldirectoryandatTaxpayerAdvocate.
IRS.
gov/Contact-Us.
Youcanalsocallusat1-877-777-4778.
HowCanYouLearnAboutYourTaxpayerRightsTheTaxpayerBillofRightsdescribes10basicrightsthatalltaxpayershavewhendealingwiththeIRS.
OurTaxToolkitatTaxpayerAdvocate.
IRS.
govcanhelpyouunder-standwhattheserightsmeantoyouandhowtheyapply.
Theseareyourrights.
Knowthem.
Usethem.
HowElseDoestheTaxpayerAdvocateServiceHelpTaxpayersTASworkstoresolvelarge-scaleproblemsthataffectmanytaxpayers.
Ifyouknowofoneofthesebroadissues,pleasereportittousatIRS.
gov/SAMS.
LowIncomeTaxpayerClinicsLowIncomeTaxpayerClinics(LITCs)areindependentfromtheIRS.
LITCsrepresentindividualswhoseincomeisbelowacertainlevelandneedtoresolvetaxproblemswiththeIRS,suchasaudits,appeals,andtaxcollectiondisputes.
Inaddition,clinicscanprovideinformationabouttaxpayerrightsandresponsibilitiesindifferentlanguagesforindividualswhospeakEnglishasasecondlanguage.
Servicesareofferedforfreeorasmallfee.
Tofindaclinicnearyou,visitTaxpayerAdvocate.
IRS.
gov/LITCmaporseeIRSPublication4134,LowIncomeTaxpayerClinicList.
Tohelpusdevelopamoreusefulindex,pleaseletusknowifyouhaveideasforindexentries.
See"CommentsandSuggestions"inthe"Introduction"forthewaysyoucanreachus.
IndexAAbsence,temporary5,6Accountableplans9Address,changeof1Adequateaccounting9ArmedForces2,13Distancetest,specialrule4Form3903,howtocomplete14Servicesorreimbursementsprovidedbygovernment14Spouseanddependents14Assistance(SeeTaxhelp)CChangeofaddress1Closelyrelatedinplace3Closelyrelatedintime2DDeductiblemovingexpenses7–9Householdgoods8Movingtoandfromstorage9Memberofyourhousehold8MovesinU.
S.
8MovesoutsideU.
S.
8Movingexpensesallocabletoexcludedforeignincome9Personaleffects8Movingtoandfromstorage9Reasonableexpenses7Storageexpenses8,9Travelbycar8Travelexpenses8Distancetest3ArmedForces,specialrule4Firstjob4Illustrationof(FigureA)3Mainjoblocation4Returntofull-timework4Worksheet13EEmployees:Timetestfor4Estimatedtax11Excessreimbursements10Excludedforeignincome:Movingexpensesallocableto9FFigures(SeeTablesandfigures)Firstjob4Form1040:Movingexpensededuction12Form3903:ArmedForcesmembers,howtocomplete14Completingform11Movingexpensedeductioncalculation11FormW-2:Reimbursements10,11GovernmentprovidedforArmedForcesmembers14FormW-4:Withholdingallowance11Full-timework,defined6HHome,defined3Householdgoods8Movingtoandfromstorage9IIdentitytheft16Importantreminders1Publication521(2017)Page17JJointreturns6MMainjoblocation:Defined4Morethanonejob4Unionmembers4Memberofhousehold8MembersofArmedForces(SeeArmedForces)Mileagerate1Missingchildren,photographsof1Moves:InU.
S.
8OutsideU.
S.
8Toandfromstorage9Movingexpenses2,7(SeealsoWhocandeduct)(SeealsoDeductiblemovingexpenses)NNonaccountableplans10Nondeductibleexpenses9Reimbursementsof10,11PPermanentlyretired,defined7Personaleffects8Movingtoandfromstorage9Publications(SeeTaxhelp)RReasonableexpenses7Reasonableperiodoftime10Reimbursements9–11Accountableplans9Adequateaccounting9ArmedForcesmembers14Estimatedtax11Excess10Excludedfromincome11Includedinincome11Nonaccountableplans10Nondeductibleexpenses10,11Reasonableperiodoftime10Reportingmovingexpensesandreimbursements(Table2)11Typesofplans9Reportingexpenses11Expensesequaltoorlessthanreimbursement12Expensesgreaterthanreimbursement11Form3903,deductioncalculation11Movingexpensesandreimbursements(Table2)11RetireeswhomovetoU.
S.
2,3Permanentlyretired,defined7Returntofull-timework4SSeasonaltradeorbusiness6Seasonalwork5Self-employedpersons:Timetest:Table14SpouseofArmedForcesmember14Standardmileagerate1Storageexpenses8,9SurvivorswhomovetoU.
S.
2,3,7Whenmovebegins7TTablesandfigures:Distancetest3NonmilitarymovewithinU.
S.
,canyoudeductexpenses(FigureB)5Reportingmovingexpensesandreimbursements(Table2)11Timetest,satisfyingforemployeesandself-employedpersons(Table1)4Taxhelp15Temporaryabsence5,6Timetest4Employees4Exceptionsto6Full-timework6Jointreturn6Notyetmet6Satisfyingforemployeesandself-employedpersons(Table1)4Seasonaltradeorbusiness6Seasonalwork5Self-employedpersons5,6Temporaryabsencefromwork5,6Travelbycar8Travelexpenses8UUniformRelocationAssistanceandRealPropertyAcquisitionPoliciesActof197010Unions:Mainjoblocationofmember4WWhentodeductexpenses12,13Choosingwhentodeduct12Expensesnotreimbursed12Expensesreimbursed12Howtomakechoice12Whocandeduct2–7ArmedForces,membersof2Distancetest3NonmilitarymovewithinU.
S.
(FigureB)5Relatedtostartofwork2RetireeswhomovetoU.
S.
2,3,7SurvivorswhomovetoU.
S.
2,3,7Timetest4Withholding11Worksheet:Distancetest(Worksheet1)3Page18Publication521(2017)