Publication 521 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
D
- Deductible moving expenses, Deductible Moving Expenses
- Deductible moving expenses:
-
- Household goods, Household goods and personal effects.
- Member of your household, Member of your household.
- Moves to locations in the United States, Moves to Locations in the
United States
- Moves to locations outside the United States, Moves to Locations Outside the United States, Deductible Moving Expenses
- Personal effects, Household goods and personal effects.
- Reasonable expenses, Reasonable expenses.
- Travel by car, Travel by car.
- Travel expenses, Travel expenses.
- When to deduct, When To Deduct Expenses, How and When To Report
- Distance test, Distance Test, Members of the Armed Forces
F
- Figures:
-
- Can You Deduct Expenses for a Non-Military Move Within the United States?,
- Form 3903, illustrated,
- Illustration of Distance Test,
- First job, First job or return to full-time work.
- Form:
-
- 1040, Form 3903, Illustrated Example, How to complete Form 3903 for members of the Armed Forces.
- 3903, Form 3903, Illustrated Example, , How to complete Form 3903 for members of the Armed Forces.
- W–2, You meet accountable plan rules., Nonaccountable Plans, Reimbursements excluded from income.
- W–4, Amount of income tax withheld.
- Free tax services, How To Get Tax Help
- Full-time work, defined, Full-time work.
H
- Help (see Tax help)
- Home:
-
- Defined, Home defined.
- Former, Home defined.
- New, Home defined.
- Household goods, Household goods and personal effects.
- How to report:
-
- Form 1040, Form 3903, Illustrated Example, How to complete Form 3903 for members of the Armed Forces.
- Form 3903, Form 3903, Illustrated Example, , How to complete Form 3903 for members of the Armed Forces.
M
- Main job location:
-
- Defined, Main job location.
- More than one job, More than one job.
- Union members, Union members.
- Member of your household, Member of your household.
- Members of the Armed Forces, Armed Forces., Members of the Armed Forces
- More information (see Tax help)
- Moves to locations in the United States, Moves to Locations in the
United States
- Moves to locations outside the United States, Moves to Locations Outside the United States, Deductible Moving Expenses
- Moving expenses:
-
- Allocable to excluded foreign income, Moving expenses allocable to excluded foreign income.
- Deductible, Deductible Moving Expenses
- No double deduction, No double deduction.
- Nondeductible, Nondeductible Expenses
- Who can deduct, Who Can Deduct
Moving Expenses, Retirees or Survivors
Who Move to the United States, Members of the Armed Forces
R
- Reasonable expenses, Reasonable expenses.
- Reasonable period of time, Reasonable period of time.
- Reimbursements:
-
- Accountable plans, Accountable Plans
- Armed Forces, members of, Services or reimbursements provided by government.
- Excess, Excess reimbursement.
- Excluded from income, Reimbursements excluded from income., Expenses deducted in earlier year.
- Included in income, Reimbursements included in income.
- Nonaccountable plans, Nonaccountable Plans
- Nondeductible expenses, Reimbursement of nondeductible expenses., Reimbursement for deductible and nondeductible expenses.
- Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970
- Withholding on, Tax Withholding and Estimated Tax, Reimbursements
- Residence (see Home)
- Retirees who move to U.S., Retirees or survivors., Retirees or Survivors
Who Move to the United States
- Return to full-time work, First job or return to full-time work.
S
- Seasonal trade or business, Seasonal trade or business.
- Self-employment, defined, Self-employment.
- Standard mileage rate, Important Change, Travel by car.
- Storage expenses, Storage expenses., Storage expenses.
- Suggestions for publication, Comments and suggestions.
- Survivors who move to U.S., Retirees or survivors., Retirees or Survivors
Who Move to the United States
T
- Tables:
-
- Reporting Your Moving Expenses and Reimbursements,
- Satisfying the Time Test for Employees and Self-Employed Persons,
- Tax help, How To Get Tax Help
- Tax withholding, Tax Withholding and Estimated Tax, Reimbursements
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Temporary absence from work, Temporary absence from work.
- Time test:
-
- Armed Forces, member of, Members of the Armed Forces
- Employees, Time Test for Employees
- Exceptions, Exceptions to the Time Test
- Full-time work, Full-time work.
- Joint return, Joint Return
- Not yet met, Time Test Not Yet Met
- Seasonal work, Seasonal work.
- Self-employed persons, Time Test for Self-Employed Persons
- Temporary absence from work, Temporary absence from work.
- Travel by car, Travel by car.
- Travel expenses, Travel expenses.
- TTY/TDD information, How To Get Tax Help
W
- When to deduct expenses:
-
- Choosing when to deduct, Choosing when to deduct.
- Expenses not reimbursed, Expenses not reimbursed.
- Expenses reimbursed, Expenses reimbursed.
- Where to deduct, Where to deduct.
- Who can deduct:
-
- Distance test, Distance Test
- Members of the Armed Forces, Members of the Armed Forces
- Related to start of work, Related to Start of Work, Retirees or survivors.
- Retirees who move to U.S., Retirees or survivors., Retirees or Survivors
Who Move to the United States
- Survivors who move to U.S., Retirees or survivors., Retirees or Survivors
Who Move to the United States
- Time test, Time Test
- Withholding, Tax Withholding and Estimated Tax, Reimbursements
|