Introduction

This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. It includes the following topics.

• Who can deduct moving expenses.
• What moving expenses are deductible.
• What moving expenses are not deductible.
• Tax withholding and estimated tax.
• How to report moving expenses.

An example, including a filled-in Form 3903, Moving Expenses, is shown near the end of the publication.

You may qualify for the moving expense deduction whether you are self-employed or an employee. Your expenses generally must be related to starting work at your new job location. However, certain retirees and survivors may qualify to claim the deduction even if they are not starting work at a new job location. See Who Can Deduct Moving Expenses.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

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