2003 Tax Help Archives  
Publication 521 2003 Tax Year

Index

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.

A

Accountable plans, Accountable Plans
Adequate accounting, Adequate accounting.
Advances (see Reimbursements)
Allowances (see Reimbursements)
Armed Forces, members of, Armed Forces., Members of the Armed Forces
Assistance (see Tax help)

C

Car expenses, Travel by car.
Change of address, Important Reminders
Choosing when to deduct, Choosing when to deduct.
Comments on publication, Comments and suggestions.

D

Deductible moving expenses, Deductible Moving Expenses
Deductible moving expenses:
Household goods, Household goods and personal effects.
Member of your household, Member of your household.
Moves to locations in the United States, Moves to Locations in the United States
Moves to locations outside the United States, Moves to Locations Outside the United States, Deductible Moving Expenses
Personal effects, Household goods and personal effects.
Reasonable expenses, Reasonable expenses.
Travel by car, Travel by car.
Travel expenses, Travel expenses.
When to deduct, When To Deduct Expenses, How and When To Report
Distance test, Distance Test, Members of the Armed Forces

E

Estimated tax, Estimated tax.
Example, illustrated, Illustrated Example,
Exceptions to the time test, Exceptions to the Time Test
Excess reimbursement, Excess reimbursement.
Excluded foreign income, moving expenses allocable to, Moving expenses allocable to excluded foreign income.

F

Figures:
Can You Deduct Expenses for a Non-Military Move Within the United States?,
Form 3903, illustrated,
Illustration of Distance Test,
First job, First job or return to full-time work.
Form:
1040, Form 3903, Illustrated Example, How to complete Form 3903 for members of the Armed Forces.
3903, Form 3903, Illustrated Example, , How to complete Form 3903 for members of the Armed Forces.
W–2, You meet accountable plan rules., Nonaccountable Plans, Reimbursements excluded from income.
W–4, Amount of income tax withheld.
Free tax services, How To Get Tax Help
Full-time work, defined, Full-time work.

I

Illustrated example, Illustrated Example,
Important change, Important Change
Important reminders, Important Reminders

J

Joint return, Joint Return

M

Main job location:
Defined, Main job location.
More than one job, More than one job.
Union members, Union members.
Member of your household, Member of your household.
Members of the Armed Forces, Armed Forces., Members of the Armed Forces
More information (see Tax help)
Moves to locations in the United States, Moves to Locations in the United States
Moves to locations outside the United States, Moves to Locations Outside the United States, Deductible Moving Expenses
Moving expenses:
Allocable to excluded foreign income, Moving expenses allocable to excluded foreign income.
Deductible, Deductible Moving Expenses
No double deduction, No double deduction.
Nondeductible, Nondeductible Expenses
Who can deduct, Who Can Deduct Moving Expenses, Retirees or Survivors Who Move to the United States, Members of the Armed Forces

N

Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Nondeductible Expenses
Nondeductible expenses, reimbursement of, Reimbursement of nondeductible expenses.

P

Personal effects, Household goods and personal effects.
Publications (see Tax help)

R

Reasonable expenses, Reasonable expenses.
Reasonable period of time, Reasonable period of time.
Reimbursements:
Accountable plans, Accountable Plans
Armed Forces, members of, Services or reimbursements provided by government.
Excess, Excess reimbursement.
Excluded from income, Reimbursements excluded from income., Expenses deducted in earlier year.
Included in income, Reimbursements included in income.
Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Reimbursement of nondeductible expenses., Reimbursement for deductible and nondeductible expenses.
Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970
Withholding on, Tax Withholding and Estimated Tax, Reimbursements
Residence (see Home)
Retirees who move to U.S., Retirees or survivors., Retirees or Survivors Who Move to the United States
Return to full-time work, First job or return to full-time work.

S

Seasonal trade or business, Seasonal trade or business.
Self-employment, defined, Self-employment.
Standard mileage rate, Important Change, Travel by car.
Storage expenses, Storage expenses., Storage expenses.
Suggestions for publication, Comments and suggestions.
Survivors who move to U.S., Retirees or survivors., Retirees or Survivors Who Move to the United States

T

Tables:
Reporting Your Moving Expenses and Reimbursements,
Satisfying the Time Test for Employees and Self-Employed Persons,
Tax help, How To Get Tax Help
Tax withholding, Tax Withholding and Estimated Tax, Reimbursements
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Temporary absence from work, Temporary absence from work.
Time test:
Armed Forces, member of, Members of the Armed Forces
Employees, Time Test for Employees
Exceptions, Exceptions to the Time Test
Full-time work, Full-time work.
Joint return, Joint Return
Not yet met, Time Test Not Yet Met
Seasonal work, Seasonal work.
Self-employed persons, Time Test for Self-Employed Persons
Temporary absence from work, Temporary absence from work.
Travel by car, Travel by car.
Travel expenses, Travel expenses.
TTY/TDD information, How To Get Tax Help

U

Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970
Union members, main job location, Union members.

W

When to deduct expenses:
Choosing when to deduct, Choosing when to deduct.
Expenses not reimbursed, Expenses not reimbursed.
Expenses reimbursed, Expenses reimbursed.
Where to deduct, Where to deduct.
Who can deduct:
Distance test, Distance Test
Members of the Armed Forces, Members of the Armed Forces
Related to start of work, Related to Start of Work, Retirees or survivors.
Retirees who move to U.S., Retirees or survivors., Retirees or Survivors Who Move to the United States
Survivors who move to U.S., Retirees or survivors., Retirees or Survivors Who Move to the United States
Time test, Time Test
Withholding, Tax Withholding and Estimated Tax, Reimbursements