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Publication 521 - Introductory Material

What's New

Standard mileage rate. For 2015, the standard mileage rate for using your vehicle to move to a new home is 23 cents per mile. See Travel by car under Deductible Moving Expenses.


Future developments. For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to

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 and Exploited Children. 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 expenses of moving to a new home because you changed job locations or started a new job. It includes the following topics.

  • Who can deduct moving expenses.

  • What moving expenses are deductible.

  • What moving expenses are not deductible.

  • How a reimbursement affects your moving expense deduction.

  • How and when to report moving expenses.

  • Special rules for members of the Armed Forces.

Form 3903, Moving Expenses, is used to claim the moving expense deduction. An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication.

You may be able to deduct moving expenses whether you are self-employed or an employee. Your expenses generally must be related to starting work at your new job location. However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. See Who Can Deduct Moving Expenses.

Recordkeeping.    It is important to maintain an accurate record of expenses you paid to move. You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Also, you should save your Form W-2 and statements of reimbursement from your employer.

Comments and suggestions.    We welcome your comments about this publication and your suggestions for future editions.

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Internal Revenue Service 
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Ordering forms and publications.    Visit to download forms and publications. Otherwise, you can go to to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.   If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.

Useful Items - You may want to see:


  • 3 Armed Forces' Tax Guide

Forms (and Instructions)

  • 1040 U.S. Individual Income Tax Return

  • 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.

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