Contents
Introduction ........................................................
1
Who Can Deduct Moving Expenses ................
2
Related to Start of Work ..................................
2
Distance Test ...................................................
2
Time Test .........................................................
3
Members of the Armed Forces ........................
4
Retirees or Survivors Who Move to the United
States .........................................................
6
Deductible Moving Expenses ...........................
6
Moves Within or to the United States .............
7
Moves Outside the United States ....................
7
Nondeductible Expenses ..................................
8
Tax Withholding and Estimated Tax ................
8
How To Report ...................................................
9
Reimbursements ..............................................
9
When To Deduct Expenses .............................
11
Example ...............................................................
12
How To Get More Information ..........................
14
Important Change
for 1999
Photographs of missing children. The Internal Rev-
enue Service is a proud partner with the National Cen-
ter 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.
Important Reminder
Change of address.
If you change your mailing ad-
dress, 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.
Introduction
This publication explains the deduction of certain ex-
penses of moving to a new home because you changed
job locations or started a new job. This explanation in-
cludes all of the following topics.
• Who can deduct moving expenses.
• What moving expenses are deductible.
• What moving expenses are not deductible.
• Tax withholding and estimated tax.
Department of the Treasury
Internal Revenue Service
Publication 521
Cat. No. 15040E
Moving
Expenses
For use in preparing
1999 Returns
