Standard mileage rate. The standard mileage rate for moving expenses has been increased to:
-
15 cents a mile for miles driven from January 1 through August 31, 2005, and
-
22 cents a mile for miles driven from September 1 through December 31, 2005.
See Travel by car under Deductible Moving Expenses.
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.
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.
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, IR-6406
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 the National Distribution Center at the
address shown under
How To Get Tax Help in the back of this publication.
