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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 3903

Moving Expenses

Section references are to the Internal Revenue Code unless expenses, temporary lodging allowances, or move-in housing
otherwise noted. allowances) exceed the cost of moving and the excess isn't included
in your wages on Form W-2, the excess still must be included in
gross income on Form 1040, 1040-SR, or 1040-NR, line 1h.
General Instructions If your reimbursements or allowances are less than your actual
moving expenses, don't include the reimbursements or allowances
Future Developments in income. You can deduct the expenses that are more than your
For the latest information about developments related to Form 3903 reimbursements in the year you paid or incurred the expenses.
and its instructions, such as legislation enacted after they were If you must relocate and your spouse and dependents move to or
published, go to IRS.gov/Form3903. from a different location, don't include in income reimbursements,
allowances, or the value of moving and storage services provided by
What’s New the government to move you and your spouse and dependents to
Standard mileage rate. For 2023, the standard mileage rate for and from the separate locations.
using your vehicle to move to a new home is 22 cents a mile. Estimated tax. If you must make estimated tax payments, you need
to take into account any taxable reimbursements and deductible
Reminders moving expenses in figuring your estimated tax. For details about
estimated taxes, see Pub. 505, Tax Withholding and Estimated Tax.
Moving expense deduction eliminated, except for certain
Armed Forces members. For tax years beginning after 2017, you
can no longer deduct moving expenses unless you are a member of Which Moving Expenses Are Deductible and
the Armed Forces on active duty and, due to a military order, you Which Aren't
move because of a permanent change of station. How much of my moving expenses can I deduct? If you move
Checkbox. A checkbox was added to certify that you meet the because of a permanent change of station, you can deduct the
requirements to claim moving expenses. See Specific Instructions, reasonable unreimbursed expenses of moving you and members of
later, for how to report this deduction. your household. See Specific Instructions, later, for how to report
this deduction.
Purpose of Form A member of your household is anyone who has both your former
Use Form 3903 to figure your moving expense deduction if you are a home and your new home as his or her main home. It doesn't
member of the Armed Forces on active duty and, due to a military include a tenant or employee unless you can claim that person as a
order, you move because of a permanent change of station. dependent on your tax return.
A permanent change of station includes: Which moving expenses can I deduct? You can deduct
expenses (if not reimbursed or furnished in kind) for:
• A move from your home to your first post of active duty,
• A move from one permanent post of duty to another permanent • Moving household goods and personal effects, and
post of duty, and • Travel.
• A move from your last post of duty to your home or to a nearer Moving household goods and personal effects. You can deduct
point in the United States. The move must occur within 1 year of the expenses of moving your household goods and personal effects,
ending your active duty or within the period allowed under the Joint including expenses for hauling a trailer, packing, crating, in-transit
Travel Regulations. storage, and insurance. You can't deduct expenses for moving
furniture or other goods you bought on the way from your old home
If you qualify to deduct expenses for more than one move, use a to your new home.
separate Form 3903 for each move. Storing and insuring household goods and personal effects.
Spouse and dependents. If you are the spouse or dependent of a You can include only the cost of storing and insuring your household
member of the Armed Forces who deserts, is imprisoned, or dies, a goods and personal effects within any period of 30 consecutive days
permanent change of station for you includes a move to: after the day these goods and effects are moved from your former
• The member's place of enlistment or induction; home and before they are delivered to your new home.
• Your, or the member's, home of record; or Travel. You can deduct the expenses of traveling (including lodging
• A nearer point in the United States. within certain limitations, but not meals) from your old home to your
If the military moves you to or from separate locations, the moves new home, including car expenses and airfare. You can deduct as
are treated as a single move to your new main job location. car expenses either:
Services or reimbursements provided by government. Don't • Your actual out-of-pocket expenses, such as the amount you pay
include in income the value of moving and storage services provided for gas and oil for your car, if you keep an accurate record of each
by the government because of a permanent change of station. expense; or
Similarly, don't include in income amounts received as a dislocation • The standard mileage rate of 22 cents a mile.
allowance, temporary lodging expense, temporary lodging You can add parking fees and tolls to the amount claimed under
allowance, or move-in housing allowance. either method. You can't deduct any part of general repairs, general
Generally, if the total reimbursements or allowances that you maintenance, insurance, or depreciation for your car. You can't
receive from the government because of the move are more than deduct any expenses for meals. You can't deduct the cost of
your actual moving expenses, the government must include the unnecessary side trips or lavish and extravagant lodging.
excess in your wages on Form W-2. However, if any reimbursements
or allowances (other than dislocation allowances, temporary lodging

Nov 28, 2023 Cat. No. 64324D

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Moving services and allowances provided by the government. Line 1
Don't deduct any expenses for moving services that were provided
by the government. Also, don't deduct any expenses that were Moves within or to the United States or its territories. Enter the
reimbursed by an allowance you didn't include in income. amount you paid to pack, crate, and move your household goods
and personal effects. You can also include the amount you paid to
Nondeductible expenses. You can't deduct the following items as store and insure household goods and personal effects within any
moving expenses. period of 30 days in a row after the items were moved from your old
• Any part of the purchase price of your new home. home and before they were delivered to your new home.
• Car tags.
• Driver's license. Moves outside the United States or its territories. Enter the
• Expenses of buying or selling a home (including closing costs, amount you paid to pack, crate, move, store, and insure your
mortgage fees, and points). household goods and personal effects. Also, include the amount you
• Expenses of entering into or breaking a lease. paid to move your personal effects to and from storage and to store
• Home improvements to help sell your home. them for all or part of the time the new workplace continues to be
• Loss on the sale of your home. your principal workplace.
• Losses from disposing of memberships in clubs. Storage fees. Do not file Form 3903 if all of the following apply.
• Mortgage penalties. You moved in an earlier year.
• Real estate taxes. •
• Refitting of carpet and draperies. • You are claiming only storage fees during your absence from the
United States.
• Return trips to your former residence. Any amount the government paid for the storage fees is included
• Security deposits (including any given up due to the move). •
in box 1 of your Form W-2 (wages).
• Storage charges except those incurred in transit and for foreign
moves. Instead, enter the storage fees on Schedule 1 (Form 1040),
line 14, and write “Storage” on the dotted line next to line 14.
Foreign Moves Complete line 1 of the form using your actual expenses. Don't
A foreign move is a move from the United States or its territories to a include any expenses for moving services provided by the
foreign country or from one foreign country to another foreign government. Also, don't include any expenses that were reimbursed
country. A move from a foreign country to the United States or its by an allowance you don't have to include in your income.
territories isn't a foreign move. For purposes of determining whether
a move is a foreign move, a U.S. military base is not a territory of the Line 2
United States and moving to a U.S. military base located in a foreign Enter the amount you paid to travel from your old home to your new
country is a foreign move. For a foreign move, the deductible moving home. This includes transportation and lodging on the way. Include
expenses described earlier are expanded to include the reasonable costs for the day you arrive. The members of your household do not
expenses of the following. have to travel together or at the same time. But you can only include
• Moving your household goods and personal effects to and from expenses for one trip per person. Do not include any house hunting
storage. expenses.
• Storing these items for part or all of the time the new job location If you use your own vehicle(s), you can figure the expenses by
remains your main job location. The new job location must be using either:
outside the United States.
• Actual out-of-pocket expenses for gas and oil, or
Filers of Form 2555 • Mileage at the rate of 22 cents a mile.
If you file Form 2555, Foreign Earned Income, to exclude any of your You can add parking fees and tolls to the amount claimed under
income or housing costs, report the full amount of your deductible either method.
moving expenses on Form 3903 and on Schedule 1 (Form 1040),
line 14. Report the part of your moving expenses that is not allowed Complete line 2 of the form using your actual expenses. Don't
as a deduction because it is allocable to the excluded income on the include any expenses for moving services provided by the
appropriate line of Form 2555. For details on how to figure the part government. Also, don't include any expenses that were reimbursed
allocable to the excluded income, see Pub. 54, Tax Guide for U.S. by an allowance you don't have to include in your income.
Citizens and Resident Aliens Abroad.
Line 4
Enter the total reimbursements and allowances you received from
Specific Instructions the government for the expenses you claimed on lines 1 and 2. Do
You can deduct moving expenses only if you are a member of the not include the value of moving or storage services provided by the
Armed Forces on active duty and, due to a military order, you, your government. Also, don't include any part of a dislocation allowance,
spouse, or your dependents move because of a permanent change a temporary lodging allowance, a temporary lodging expense, or a
of station. move-in housing allowance. This excluded amount should be
identified on Form W-2, box 12, with code P.
You can deduct the following expenses you paid to move your
family and dependent household members. Do not deduct expenses Line 5
for employees such as a maid, nanny, or nurse. If line 3 is more than line 4, subtract line 4 from line 3, and enter the
Check the box to certify that you meet the requirements to result on line 5 and on Schedule 1 (Form 1040), line 14. This is your
! claim moving expenses. moving expense deduction. If line 3 is equal to or less than line 4,
CAUTION you don't have a moving expense deduction. Subtract line 3 from
If the military moves you, your spouse, and dependents to or from line 4 and, if the result is more than zero, enter it on Form 1040,
different locations, treat these moves as a single move. 1040-SR, or 1040-NR, line 1h.
Don't deduct any expenses for moving or storage services
! provided by the government.
CAUTION

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