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.
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Who can deduct moving expenses.
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What moving expenses are deductible.
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What moving expenses are not deductible.
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How a reimbursement affects your moving expense deduction.
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How and when to report moving expenses.
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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 though 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 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.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under
How To Get Tax Help in the back
of this publication.
