Publication 521

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Moving Expenses

Overview

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.

An example of how to report your moving expenses, including a filled-in Form 3903, Moving Expenses, 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.

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