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FORM                                    STATE OF HAWAII — DEPARTMENT OF TAXATION 
N-139                                                                  
(REV. 2023)                                 MOVING EXPENSES                                                                                                                          2023
              or other taxable year beginning                      , 20       and ending                                   , 20 
              (NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)
CAUTION:  If a resident taxpayer leaves the State of Hawaii for other than temporary or transitory purposes and is not domiciled in Hawaii, he 
or she ceases to be a resident; in such a case, as with a nonresident taxpayer, expenses incurred in moving to a new place of employment 
outside the State of Hawaii shall not be allowed.
Name(s) as shown on Form N-11 or N-15                                                                                      Your Social Security Number

Caution: See the Distance Test and Time Test in the Instructions to find out if you can deduct your moving expenses.
         If you are a member of the armed forces, see the Instructions to find out how to complete this form.

 A  You are deducting moving expenses for (check only one box):
   Moving within or to Hawaii. Date of move  
   Moving outside of Hawaii. Date of move                                                                                                                                           N139_I 2023A 01 VID01

 B  Enter the address of your:
    Old home 
    New workplace 
    Old workplace 

 C  Enter the number of weeks you worked at your new workplace  

 1  Enter the number of miles from your old home to your new workplace  .  .  .  .  .  .  .  .                           1 miles

 2  Enter the number of miles from your old home to your old workplace .  .  .  .  .  .  .  .  .                         2 miles

 3  Line 1 minus line 2. If zero or less, enter -0- .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  3 miles

  Is line 3 at least 50 miles?

        Yes.  You meet the distance test. Go to line 4. Also, see Time Test in the Instructions.

        No.     You do not meet the distance test. You cannot deduct your moving expenses. Do not complete 
                 Form N-139.

 4  Enter the amount you paid for transportation and storage of household goods and personal effects .  .  .  .  .  .  .  .  .  .                                                   4

 5  Enter the amount you paid for travel (including lodging) from your old home to your  
  new home. Do not include the cost of meals  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                      5

 6  Add lines 4 and 5 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  6

 7  Enter the total amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in the  
  wages box of your Form HW-2 or federal Form W-2.  If you were paid under a nonaccountable plan, enter zero. .  .  .                                                               7

 8  Is line 6 more than line 7?

     No.        You cannot deduct your moving expenses. If line 6 is less than line 7, subtract line 6 from line 7  
                 and include the result on Form N-11, line 10 (if not already included on Form N-11, line 7), or on  
                 Form N-15, line 7.

     Yes.  Line 6 minus line 7. Enter the result here and on Form N-11, line 18 (if not already included on  
                 Form N-11, line 7), or on Form N-15, line 25.
                 (Whole dollars only) This is your moving expense deduction.                                                      8                                                  00  
                                                                                                                                                                                                           
                                                                                                                                FORM N-139 (REV. 2023)

                                                         ID NO 01

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FORM N-139 (REV. 2023) Page 2
employed, you must work full time in the general within 6 months after the decedent’s death, and
Instructions area of your new workplace for at least 39 weeks (2) from a former home outside the United States
during the first 12 months and a total of at least that you lived in with the decedent at the time of
Changes to Note 78 weeks during the 24 months right after you his or her death.
• For 2023, the standard mileage rate for using move.
your vehicle to move to a new home is 22¢ What If You Do Not Meet the Time Test Before Reimbursements
a mile. Your Return is Due?—If you expect to meet the You can choose to deduct moving expenses in
time test, you can deduct your moving expenses the year you are reimbursed by your employer,
Purpose of Form in the year you move. Later, if you do not meet even though you paid the expenses in a different
Note: Hawaii did not adopt the federal provision the time test, you must either: year. However, special rules apply. See When
that suspended the deduction for moving • Amend your tax return for the year you To Deduct Expenses in the 2017 federal
expenses, except for members of the armed claimed the deduction by filing an amended Publication 521.
forces, for tax years 2018 through 2025. individual income tax return, or
Use Form N-139 to figure your moving expense • For the year you cannot meet the time test, Line-by-Line Instructions
deduction for a move related to the start of work report as income the amount of your moving You can deduct the following expenses
at a new principal place of work (workplace). If expense deduction that reduced your income you paid to move your family and dependent
the new workplace is outside the United States tax for the year you moved. household members. Do not deduct expenses
or its possessions, you must be a U.S. citizen or If you did not deduct your moving expenses for employees such as a maid, nanny, or nurse.
resident alien to deduct your expenses. in the year you moved and you later meet the
If you qualify to deduct expenses for more time test, you can take the deduction by filing an Line 4.—Moves Within or to the United States
than one move, use a separate Form N-139 for amended return for the year you moved. or its Possessions. Enter the amount you paid
to pack, crate, and move your household goods
each move. Exceptions to the Time Test.—You do not have and personal effects. You can also include the
Note: If a resident taxpayer leaves the State to meet the time test if any of the following apply: amount you paid to store and insure household
of Hawaii for other than temporary or transitory • Your job ends because of disability. goods and personal effects within any period of
purposes and is not domiciled in Hawaii, he or • You are transferred for your employer’s 30 days in a row after the items were moved from
she ceases to be a resident; in such a case, as benefit. your old home and before they were delivered to
with a nonresident taxpayer, expenses incurred • You are laid off or discharged for a reason your new home.
in moving to a new place of employment outside other than willful misconduct. Moves Outside the United States or its
the State of Hawaii shall not be allowed. Possessions. Enter the amount you paid to pack,
• You are in the Armed Forces and the move
Additional Information is due to a permanent change of station (see crate, move, store, and insure your household
below). goods and personal effects. Also, include the
amount you paid to move your personal effects
For more details, get the 2017 federal Publication • You meet the requirements (explained later) to and from storage and to store them for all or
521, Moving Expenses. for retirees or survivors living outside the part of the time the new workplace continues to
United States.
Other Forms You May Have to File be your principal workplace.
• You are filing this form for a decedent.
If you sold your main home in 2023, you must Storage fees. Do not file Form N-139 if all of the
following apply:
file Form N-103, Sale of Your Home, to report the Members of the Armed Forces
sale. • You moved in an earlier year,
If you are in the Armed Forces, you do not have • You are claiming only storage fees during
Internet Address to meet the distance and time tests if the move your absence from the United States, and
is due to a permanent change of station. A
Tax forms are available on the Department of permanent change of station includes a move in • Any amount your employer paid for the
Taxation’s website at tax.hawaii.gov. connection with and within 1 year of retirement or storage fees is included in the wages box of
other termination of active duty. your federal Form W-2.
Moving Expenses You Can Deduct How to Complete This Form If You Are In the Instead, enter the storage fees on Form N-11,
You can deduct the reasonable expenses of Armed Forces.— Do not include on lines 4 and line 18 (if not already included on Form N-11, line
moving your household goods and personal 5 any expenses for moving or storage services 7), or on Form N-15, line 25, and write “Storage”
effects and of traveling from your old home to that were provided by the government. If you next to the amount.
your new home. Reasonable expenses can and your spouse and dependents are moved to Line 5.—Enter the amount you paid to travel from
include the cost of lodging (but not meals) while or from different locations, treat the moves as a your old home to your new home. This includes
traveling to your new home. You cannot deduct single move. transportation and lodging on the way. Include
the cost of sightseeing trips. On line 7, enter the total reimbursements and costs for the day you arrive. The members of
allowances you received from the government your household do not have to travel together
Who Can Deduct Moving Expenses in connection with the expenses you claimed on or at the same time. But you can only include
If you move to a new home because of a new lines 4 and 5. Do not include the value of moving expenses for one trip per person. Do not include
principal workplace, you may be able to deduct or storage services provided by the government. any househunting expenses.
your moving expenses whether you are self- Complete line 8 if applicable. If you use your own vehicle(s), you can figure
employed or an employee. But you must meet the expenses by using either:
both the distance test and the time test that follow. Retirees or Survivors Living • Actual out-of-pocket expenses for gas and
Also, your move must be closely related both in Outside the United States oil, or
time and place to the start of work at your new If you are a retiree or survivor who moved to a • Mileage at the rate of 22¢ a mile.
job location. home in the State of Hawaii and you meet the You can add parking fees and tolls to the
Distance Test.—Your new principal workplace following requirements, you are treated as if you amount claimed under either method. Keep
must be at least 50 miles farther from your moved to a new principal workplace located in records to verify your expenses.
old home than your old workplace was. For the State of Hawaii. You are subject only to the Line 7.—Enter the total amount your employer
example, if your old workplace was 3 miles from distance test. paid you for the expenses listed on lines 4 and
your old home, your new workplace must be at Retirees.—You may deduct moving expenses 5 that is paid to you under an accountable plan
least 53 miles from that home. If you did not for a move to a new home in the State of Hawaii and is not included in the wages box of your
have an old workplace, your new workplace must when you permanently retire if both your old Form HW-2 or federal Form W-2 State wages.
be at least 50 miles from your old home. The principal workplace and your old home were Normally, this amount is shown in box 12 of
distance between the two points is the shortest outside the United States. your federal Form W-2 with code P, but because
of the more commonly traveled routes between Hawaii law differs from federal law there may not
them. Survivors.—You can deduct moving expenses
for a move to a home in the State of Hawaii if be an amount in this box. If you are not sure if the
Time Test.—If you are an employee, you must you are the spouse or dependent of a person moving expense reimbursement arrangement
work full time in the general area of your new whose principal workplace at the time of his or is an accountable or nonaccountable plan,
workplace for at least 39 weeks during the 12 her death was outside the United States. The ask your employer. If you were paid under a
months right after you move. If you are self- expenses must be for a move (1) that begins nonaccountable plan, enter zero.

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