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Publication 521 2003 Tax Year

Publication 521
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Important Change

Standard mileage rate. The standard mileage rate for moving expenses has been decreased from 13 cents to 12 cents a mile. See Travel by car under Deductible Moving Expenses.

Important Reminders

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.

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.

Introduction

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, 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 if they are not starting work at a new job location. See Who Can Deduct Moving Expenses.

Comments and suggestions.

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

You can e-mail us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.

You can write to us at the following address:

Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Useful Items - You may want to see:

Publication

  • 3 Armed Forces' Tax Guide

Form (and Instructions)

  • 1040 U.S. Individual Income Tax Return
  • 1040X Amended U.S. Individual Income Tax Return
  • 3903 Moving Expenses
  • 8822 Change of Address

See How To Get Tax Help, near the end of this publication, for information about getting the publication and the forms listed.

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