| Pub. 521, Moving Expenses |
2005 Tax Year |
Index
A
- Absence, temporary, Temporary absence from work., Temporary absence from work.
- Accountable plans, Accountable Plans
- Address, change of, Reminders
- Adequate accounting, Adequate accounting.
- Armed Forces, Retirees, survivors, and Armed Forces members., Members of the Armed Forces
- Armed Forces:
-
- Distance test, special rule, Armed Forces.
- Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces.
- Services or reimbursements provided by government, Services or reimbursements provided by government.
- Spouse and dependents, Spouse and dependents.
- Assistance (see Tax help)
D
- Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income.
- Deductible moving expenses:
-
- Household goods, Household goods and personal effects.
- Household goods:
-
- Moving to and from storage, Moving goods and effects to and from storage.
- Member of your household, Member of your household.
- Moves in U.S., Moves to Locations in the United States
- Moves outside U.S., Moves to Locations Outside the United States
- Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income.
- Personal effects, Household goods and personal effects.
- Personal effects:
-
- Moving to and from storage, Moving goods and effects to and from storage.
- Reasonable expenses, Reasonable expenses.
- Storage expenses, Storage expenses., Storage expenses.
- Travel by car, Travel by car.
- Travel expenses, Travel expenses.
- Distance test, Distance Test
- Distance test:
-
- Armed Forces, special rule, Armed Forces.
- First job, First job or return to full-time work.
- Illustration of (Figure A), Distance Test
- Main job location, Main job location.
- Return to full-time work, First job or return to full-time work.
- Worksheet 1, Distance Test
F
- Figures (see Tables and figures)
- First job, First job or return to full-time work.
- Form 1040:
-
- Moving expense deduction, Where to deduct.
- Form 3903:
-
- Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces.
- Completed sample, Illustrated Example
- Completing form, Completing the form.
- Moving expense deduction calculation, Form 3903
- Form W-2:
-
- Reimbursements, You meet accountable plan rules., Expenses deducted in earlier year.
- Reimbursements:
-
- Government provided for Armed Forces members, Services or reimbursements provided by government.
- Form W-4:
-
- Withholding allowance, Amount of income tax withheld.
- Full-time work, defined, Full-time work.
M
- Main job location:
-
- Defined, Main job location.
- More than one job, More than one job.
- Union members, Union members.
- Member of household, Member of your household.
- Members of Armed Forces (see Armed Forces)
- Mileage rate, What's New
- Missing children, photographs of, Reminders
- Moves:
-
- In U.S., Moves to Locations in the United States
- Outside U.S., Moves to Locations Outside the United States
- To and from storage, Moving goods and effects to and from storage.
- Moving expenses (see Deductible moving expenses) (see Who can deduct)
R
- Reasonable expenses, Reasonable expenses.
- Reasonable period of time, Reasonable period of time.
- Reimbursements, Reimbursements, Estimated tax.
- Reimbursements:
-
- Accountable plans, Accountable Plans
- Adequate accounting, Adequate accounting.
- Armed Forces members, Services or reimbursements provided by government.
- Estimated tax, Estimated tax.
- Excess, Excess reimbursement.
- Excluded from income, Reimbursements excluded from income.
- Included in income, Reimbursements included in income.
- Nonaccountable plans, Nonaccountable Plans
- Nondeductible expenses, Reimbursement of nondeductible expenses., Reimbursement for deductible and nondeductible expenses.
- Reasonable period of time, Reasonable period of time.
- Reporting moving expenses and reimbursements (Table 2), When To Deduct Expenses
- Types of plans, Types of Reimbursement Plans
- Reporting expenses, How and When To Report
- Reporting expenses:
-
- Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement.
- Expenses greater than reimbursement, Expenses greater than reimbursement.
- Form 3903, deduction calculation, Form 3903
- Moving expenses and reimbursements (Table 2), When To Deduct Expenses
- Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors.
- Retirees who move to U.S.:
-
- Permanently retired, defined, Retirees who were working abroad.
- Return to full-time work, First job or return to full-time work.
S
- Seasonal trade or business, Seasonal trade or business.
- Seasonal work, Seasonal work.
- Self-employed persons:
-
- Time test, Time Test for Self-Employed Persons, Self-employment.
- Time test:
-
- Table 1, Time Test for Employees
- Spouse of Armed Forces member, Spouse and dependents.
- Standard mileage rate, What's New
- Storage expenses, Storage expenses., Storage expenses.
- Suggestions for publication, Comments and suggestions.
- Survivors who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad.
- Survivors who move to U.S.:
-
- When move begins, When a move begins.
T
- Tables and figures:
-
- Distance test, Distance Test
- Nonmilitary move within U.S., can you deduct expenses (Figure B), Self-employment.
- Reporting moving expenses and reimbursements (Table 2), When To Deduct Expenses
- Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Temporary absence, Temporary absence from work., Temporary absence from work.
- Time test, Time Test
- Time test:
-
- Employees, Time Test for Employees
- Exceptions to, Exceptions to the Time Test
- Full-time work, Full-time work.
- Joint return, Joint Return
- Not yet met, Time Test Not Yet Met
- Satisfying for employees and self-employed persons (Table 1), Time Test for Employees
- Seasonal trade or business, Seasonal trade or business.
- Seasonal work, Seasonal work.
- Self-employed persons, Time Test for Self-Employed Persons, Self-employment.
- Temporary absence from work, Temporary absence from work., Temporary absence from work.
- Travel by car, Travel by car.
- Travel expenses, Travel expenses.
W
- When to deduct expenses, When To Deduct Expenses, Illustrated Example
- When to deduct expenses:
-
- Choosing when to deduct, Choosing when to deduct.
- Expenses not reimbursed, Expenses not reimbursed.
- Expenses reimbursed, Expenses reimbursed.
- How to make choice, How to make the choice.
- Who can deduct, Who Can Deduct Moving Expenses, When a move begins.
- Who can deduct:
-
- Armed Forces, members of, Retirees, survivors, and Armed Forces members.
- Distance test, Distance Test
- Nonmilitary move within U.S. (Figure B), Self-employment.
- Related to start of work, Related to Start of Work
- Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States
- Survivors who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad.
- Time test, Time Test
- Withholding, Tax Withholding and Estimated Tax
- Worksheet:
-
- Distance test (Worksheet 1), Distance Test
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