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IRS.gov Website
Publication 521
taxmap/pubs/p521-004.htm#en_us_publink1000203533

How and When To Report(p11)

For Use in Tax Year 2013
rule
This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. For a quick overview, see Table 2, later.
taxmap/pubs/p521-004.htm#en_us_publink1000203538

Form 3903(p11)

For Use in Tax Year 2013
rule
Use Form 3903 to figure your moving expense deduction. Use a separate Form 3903 for each move for which you are deducting expenses.
Do not file Form 3903 if all of the following apply. Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter "Storage" on the dotted line next to the amount.
If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later.
taxmap/pubs/p521-004.htm#en_us_publink1000203539

Completing Form 3903.(p12)

For Use in Tax Year 2013
rule
Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. This excluded amount should be identified on Form W-2, box 12, with code P.
taxmap/pubs/p521-004.htm#en_us_publink1000203540
Expenses greater than reimbursement.(p12)
If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. This is your moving expense deduction.
taxmap/pubs/p521-004.htm#en_us_publink1000203541
Expenses equal to or less than reimbursement.(p12)
If line 3 is equal to or less than line 4, you have no moving expense deduction. Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7.
taxmap/pubs/p521-004.htm#en_us_publink1000272152

Table 2. Reporting Your Moving Expenses and Reimbursements

IF your Form W-2 shows... AND you have... THEN...
your reimbursement reported only
in box 12 with code P
 moving expenses greater than the
 amount in box 12
 file Form 3903 showing all allowable
 expenses* and reimbursements.
your reimbursement reported only
in box 12 with code P
 moving expenses equal to the amount
 in box 12
 do not file Form 3903.
your reimbursement divided
between box 12 and box 1
 moving expenses greater than the
 amount in box 12
 file Form 3903 showing all allowable
 expenses,* but only the
 reimbursements reported in box 12 of
 Form W-2.
your entire reimbursement reported
as wages in box 1
 moving expenses file Form 3903 showing all allowable
 expenses,* but do not show any
 reimbursements.
no reimbursement moving expenses file Form 3903 showing all allowable
 expenses.*
* See Deductible Moving Expenses, earlier, for allowable expenses.


taxmap/pubs/p521-004.htm#en_us_publink1000203542

Where to deduct.(p12)

For Use in Tax Year 2013
rule
Deduct your moving expenses on Form 1040, line 26. The amount of moving expenses you can deduct is shown on Form 3903, line 5.
EIC
You cannot deduct moving expenses on Form 1040EZ or Form 1040A.
taxmap/pubs/p521-004.htm#en_us_publink1000203544

When To Deduct Expenses(p12)

For Use in Tax Year 2013
rule
You may have a choice of when to deduct your moving expenses.
taxmap/pubs/p521-004.htm#en_us_publink1000203545

Expenses not reimbursed.(p12)

For Use in Tax Year 2013
rule
If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses.
taxmap/pubs/p521-004.htm#en_us_publink1000203546

Example.(p12)

In December 2012, your employer transferred you to another city in the United States, where you still work. You are single and were not reimbursed for your moving expenses. In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. In January 2013, you paid for travel to the new city. You can deduct these additional expenses on your 2013 tax return.
taxmap/pubs/p521-004.htm#en_us_publink1000203547

Expenses reimbursed.(p12)

For Use in Tax Year 2013
rule
If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. See Choosing when to deduct, next.
If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21.
taxmap/pubs/p521-004.htm#en_us_publink1000203548
Choosing when to deduct.(p12)
If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if:
taxmap/pubs/p521-004.htm#en_us_publink1000203549
How to make the choice.(p13)
You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year.
EIC
You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income.