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
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)

C

Change of address, Reminders
Closely related in place, Closely related in place.
Closely related in time, Closely related in time.

D

Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income.
Household goods, Household goods and personal effects.
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.
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
Armed Forces, special rule, Armed Forces.
First job, First job or return to full-time work.
Illustration of (Figure A),
Main job location, Main job location.
Return to full-time work, First job or return to full-time work.
Worksheet 1, Distance Test

E

Employees
Time test for, Time Test for Employees
Estimated tax, Tax Withholding and Estimated Tax, Estimated tax.
Excess reimbursements, Excess reimbursement.
Excluded foreign income
Moving expenses allocable to, Moving expenses allocable to excluded foreign income.

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.
Completing form, Completing Form 3903.
Moving expense deduction calculation, Form 3903
Form W-2
Reimbursements, You meet accountable plan rules., Expenses deducted in earlier year.
Government provided for Armed Forces members, Services or reimbursements provided by government.
Form W-4
Withholding allowance, Amount of income tax withheld.
Free tax services, Free help with your tax return.
Full-time work, defined, Full-time work.

H

Help (see Tax help)
Home, defined, Home defined.
Household goods, Household goods and personal effects.
Moving to and from storage, Moving goods and effects to and from storage.

I

Important reminders, Reminders

J

Joint returns, Joint Return

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, Who Can Deduct Moving Expenses, Deductible Moving Expenses
(see also Deductible moving expenses)
(see also Who can deduct)

P

Permanently retired, defined, Retirees who were working abroad.
Personal effects, Household goods and personal effects.
Moving to and from storage, Moving goods and effects to and from storage.
Publications (see Tax help)

R

Reasonable expenses, Reasonable expenses.
Reasonable period of time, Reasonable period of time.
Reimbursements, Reimbursements, Estimated tax.
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), How and When To Report
Types of plans, Types of Reimbursement Plans
Reporting expenses, How and When To Report
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), How and When To Report
Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors.
Permanently retired, defined, Retirees who were working abroad.
Return to full-time work, First job or return to full-time work.

T

Tables and figures
Distance test, Distance Test
Nonmilitary move within U.S., can you deduct expenses (Figure B), Seasonal work.
Reporting moving expenses and reimbursements (Table 2), How and When To Report
Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees
Tax help, How To Get Tax Help
Temporary absence, Temporary absence from work., Temporary absence from work.
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.
TTY/TDD information, How To Get Tax Help

U

Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970
Unions
Main job location of member, Union members.

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