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Publication 521, Moving Expenses

• Important Change
• Important Reminders
• Who Can Deduct Moving Expenses
  • Related to Start of Work
  • Distance Test
  • Time Test
    • Time Test for Employees
    • Time Test for Self-Employed Persons
    • Exceptions to the Time Test

  • Members of the Armed Forces
  • Retirees or Survivors Who Move to the United States

• Deductible Moving Expenses
  • Moves to Locations in the United States
  • Moves to Locations Outside the United States

• Nondeductible Expenses
• Tax Withholding and Estimated Tax
• How To Report
  • Reimbursements
  • When To Deduct Expenses

• Example
• How To Get Tax Help

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Index

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A

• Accountable plans

C

• Change of address

D

• Deductible moving expenses, Member of your household
• Deductible moving expenses, Moves to locations in the United States
• Deductible moving expenses, Moves to locations outside the United States
• Deductible moving expenses, Reasonable expenses
• Deductible moving expenses, Travel by car
• Deductible moving expenses, When to deduct
• Distance test
• Double deduction

E

• Employers
• Estimated tax
• Estimated tax
• Example
• Excess reimbursement

F

• Full-time work

H

• Home, New
• How to report , Reimbursements
• How to report, Form 3903 , Form 1040

I

• Important change
• Important reminder

M

• Main job location, Defined
• Main job location, More than one job
• Main job location, Union members
• Moving expenses allocable to excluded foreign income
• Moving expenses, Deductible
• Moving expenses, Nondeductible

N

• Nonaccountable plans

P

• Personal effects

R

• Reimbursements
• Reimbursements, Excluded from income
• Reimbursements, Included in income
• Return to full-time work

S

• Seasonal trade or business
• Self-employment
• Standard mileage rate
• Standard mileage rate
• Storage expenses
• Suggestions
• Survivors
• Survivors

T

• Taxpayer Advocate
• Temporary absence from work
• Time test, Employees
• Time test, Exceptions
• Time test, Not yet met
• Time test, Seasonal work
• Time test, Self-employed persons
• Time test, Temporary absence from work
• Travel expenses
• TTY/TDD information

W

• When to deduct expenses, Choosing when to deduct
• When to deduct expenses, Reimbursed expenses
• Who can deduct, Members of the Armed Forces
• Who can deduct, Members of the Armed Forces, Retirees, Survivors
• Who can deduct, Time test
• Withholding

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