This chapter discusses what expenses you can deduct for a job-related move. The following topics are covered.
- When moving expenses qualify for a deduction.
- Which moving expenses can be claimed.
- How to report moving expenses on Form 3903, Moving Expenses.
You may be able to deduct some of your expenses for moving to a new home because you changed job locations or started a new job. You can qualify for the deduction whether you are self-employed or an employee. However, the Requirements, explained later, must be met.
This chapter contains three charts that may help you determine whether your move qualifies for a deduction, and if so, how much you can deduct. The charts are:
- Figure 19-A, Illustration of Distance Test, which covers the minimum distance you must move before you qualify to deduct moving expenses,
- Table 19-1, Satisfying the Time Test for Employees and Self-Employed Persons, which covers the time test you must meet, and
- Figure 19-B, Qualifying Moves Within the United States (Non-Military), which covers general qualifications.
Moves to the United States.
You may be able to deduct the expenses of moving to the United States or its possessions even if the move is not related to a new job. You must have worked outside the United States or be a survivor of someone who did. See Retirees or Survivors Who Move to the United States, later.
Moves outside the United States.
This chapter does not discuss moves outside the United States. If you are a United States citizen or resident alien who moved outside the United States or its possessions because of your job or business, see Publication 521, Moving Expenses, for special rules that apply to your move.
Publication
- 521 - Moving Expenses
Form (and Instructions)
- 3903 - Moving Expenses
- 8822 - Change of Address
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