- Publication 521 - Introductory Material
- Publication 521 - Main Content
- Who Can Deduct Moving Expenses
- Deductible Moving Expenses
- Reasonable expenses.
- Travel by car.
- Member of your household.
- Moves to Locations in the United States
- Moves to Locations Outside the United States
- Nondeductible Expenses
- How and When To Report
- Illustrated Example
- How To Get Tax Help
- Tax reform.
- Preparing and filing your tax return.
- Getting tax forms and publications.
- Access your online account (individual taxpayers only).
- Using direct deposit.
- Refund timing for returns claiming certain credits.
- Getting a transcript or copy of a return.
- Using online tools to help prepare your return.
- Resolving tax-related identity theft issues.
- Checking on the status of your refund.
- Making a tax payment.
- What if I cant pay now?
- Checking the status of an amended return.
- Understanding an IRS notice or letter.
- Contacting your local IRS office.
- Watching IRS videos.
- Getting tax information in other languages.
- The Taxpayer Advocate Service (TAS) Is Here To Help You
- Low Income Taxpayer Clinics (LITCs)
- Publication 521 - Additional Material
Suspension of moving expense deductions. For tax years 2018 through 2025, the deduction of certain moving expenses is suspended for nonmilitary taxpayers. In order to deduct certain moving expenses, you must be an active member of the military and moving due to a permanent change of duty station. For more information, see Who Can Deduct Moving Expenses , later.
Moving expense reimbursements. For tax years 2018 through 2025, reimbursements for certain moving expenses are no longer excluded from the gross income of nonmilitary taxpayers. For more information, see Reimbursements , later.
Standard mileage rate. For 2018, the standard mileage rate for using your vehicle to move to a new home is 18 cents a mile. See Travel by car under Deductible Moving Expenses.
Future developments. For the latest information about developments related to Pub. 521, such as legislation enacted after it was published, go to IRS.gov/Pub521.
Change of address. If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address. Addresses for the service centers are on the back of the form. If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party — Business.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication explains the deduction of certain moving expenses to a new home by active military taxpayers (and certain family members) because of a permanent change of duty station. It includes the following topics.
Who can deduct moving expenses.
What moving expenses are deductible.
What moving expenses aren't deductible.
How a reimbursement affects your moving expense deduction.
How and when to report moving expenses.
Form 3903, Moving Expenses, is used to claim the moving expense deduction. An example of how to report your moving expenses is shown near the end of the publication.
3 Armed Forces' Tax Guide
Forms (and Instructions)
1040 U.S. Individual Income Tax Return
Schedule 1 (Form 1040) Additional Income and Adjustments to Income
1040X Amended U.S. Individual Income Tax Return
3903 Moving Expenses
8822 Change of Address
8822-B Change of Address or Responsible Party — Business
See How To Get Tax Help near the end of this publication, for information about getting the publications and the forms listed above.
If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you can deduct your unreimbursed moving expenses.
A permanent change of station includes:
A move from your home to your first post of active duty,
A move from one permanent post of duty to another, and
A move from your last post of duty to your home or to a nearer point in the United States. The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulations.
If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses , you can deduct the reasonable expenses of:
Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and
Traveling (including lodging but not meals) to your new home.
You can't deduct any expenses for meals.
If you meet the requirements under Who Can Deduct Moving Expenses , earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Your move may be from one U.S. location to another or from a foreign country to the United States.
You can't deduct the cost of moving furniture you buy on the way to your new home.
To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. You must meet the requirements under Who Can Deduct Moving Expenses , earlier.
You can't deduct the following items as moving expenses.
Any part of the purchase price of your new home.
Expenses of buying or selling a home (including closing costs, mortgage fees, and points).
Expenses of entering into or breaking a lease.
Home improvements to help sell your home.
Loss on the sale of your home.
Losses from disposing of memberships in clubs.
Pre-move househunting expenses.
Real estate taxes.
Refitting of carpet and draperies.
Return trips to your former residence.
Security deposits (including any given up due to the move).
Storage charges except those incurred in transit and for foreign moves.
This section explains how to report a reimbursement (including advances and allowances) on your tax return. It covers reimbursements for any of your moving expenses discussed in this publication.
For tax years 2018 through 2025, the exclusion of moving expense reimbursements for nonmilitary taxpayers is suspended.
You can't claim a moving expense deduction for expenses covered by reimbursements excluded from income.
This section explains how and when to report your moving expenses and any reimbursements you received for your move. For a quick overview, see Table 2.
Use Form 3903 to figure your moving expense deduction. Use a separate Form 3903 for each move for which you are deducting expenses.
Don't file Form 3903 if all of the following apply.
You moved to a location outside the United States in an earlier year.
You are claiming only storage fees while you were away from the United States.
Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2.
Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Schedule 1 (Form 1040), line 26, and enter "Storage" on the dotted line next to the amount.
Tom and Peggy are married and have two children. They owned a home in Tampa, Florida, where Tom, an active member of the Air Force, was stationed. On February 7, 2018, Tom received military orders informing him of a mandatory change in post of duty to the Los Angeles Air Force Base in El Segundo, California. Peggy flew to California on March 1 to look for a new home. She put down a down payment of $25,000 on a house being built and returned to Tampa on March 4. Tom and Peggy sold their Tampa home for $1,500 less than they paid for it. They contracted to have their personal effects moved to California on April 3. The family drove to El Segundo, California, where they found that their new home wasn't finished. They stayed in a nearby motel until the house was ready on May 1. On April 13, Tom resumed his duties at the Los Angeles Air Force Base where he is currently stationed.
Their records for the move show:
|1)||Peggy's pre-move househunting
|Travel and lodging||$ 449|
|2)||Down payment on El Segundo
|3)||Real estate commission paid on
sale of Tampa home
|4)||Loss on sale of Tampa home (not
including real estate commission)
|5)||Amount paid for moving personal
effects (furniture, other household
|6)||Expenses of driving to El Segundo:|
|Mileage (Start 14,278;
2,550 miles at 18 cents a mile
|7)||Cost of temporary living
expenses in El Segundo:
Tom was reimbursed as follows:
|Moving personal effects||$ 6,800|
|Travel (and lodging) to El Segundo||639|
The military included this reimbursement on Tom's Form W-2 for the year. The reimbursement of allowable expenses, $7,439 for moving household goods and travel to El Segundo, was included in box 12 of Form W-2. His employer identified this amount with code P.
To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903.
|Item 5 — moving personal effects (line 1)||$8,000|
|Item 6 — driving to San Diego ($459 + $180)
|Total tax deductible moving expenses (line 3)||$8,639|
|Minus: Reimbursement included in box 12
of Form W-2 (line 4)
|Tax deduction for moving expenses (line 5)||$1,200|
Tom's Form 3903 is shown later. He also enters his deduction, $1,200, on Schedule 1 (Form 1040), line 26.
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere.
Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2018 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.
TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, your family, or your business;
You face (or your business is facing) an immediate threat of adverse action; or
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040. Go to TaxChanges.us for more information.
LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Pub. 4134, Low Income Taxpayer Clinic List.
- Address, change of, Reminders
- Armed Forces
- Services or reimbursements provided by government, Services or reimbursements provided by government.
- Spouse and dependents, Spouse and dependents.
- Assistance (see Tax help)
- Change of address, Reminders
- 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.
- Excluded foreign income
- Moving expenses allocable to, Moving expenses allocable to excluded foreign income.
- Form 1040
- Moving expense deduction, Where to deduct.
- Form 3903
- Form W-2
- Government provided for Armed Forces members, Services or reimbursements provided by government.
- Member of household, Member of your household.
- Mileage rate, What's New
- Missing children, photographs of, Reminders
- Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses
- Nondeductible expenses, Nondeductible Expenses
- Reasonable expenses, Reasonable expenses.
- Reimbursements, Reimbursements
- Armed Forces members, Services or reimbursements provided by government.
- Reporting moving expenses and reimbursements (Table 2), How and When To Report
- Reporting expenses, How and When To Report
- Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970.
- When to deduct expenses, When To Deduct Expenses, Illustrated Example
- Who can deduct, Who Can Deduct Moving Expenses