Publication 521 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Standard mileage rate. The standard mileage rate for moving expenses has been increased to 18 cents a mile. 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.
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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.
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.
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.
Ordering forms and publications.
Visit
www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 business days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
Useful Items - You may want to see:
See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above.
