Tax Preparation Help  
Publication 521 2008 Tax Year

Index

A

Absence, temporary, Temporary absence from work., Temporary absence from work.
Accountable plans, Accountable Plans
Address, change of, Reminders
Adequate accounting, Adequate accounting.
Armed Forces, Retirees, survivors, and Armed Forces members., Members of the Armed Forces
Armed Forces:
Distance test, special rule, Armed Forces.
Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces.
Services or reimbursements provided by government, Services or reimbursements provided by government.
Spouse and dependents, Spouse and dependents.
Assistance (see Tax help)

C

Change of address, Reminders
Closely related in place, Closely related in place.
Closely related in time, Closely related in time.
Comments on publication, Comments and suggestions.

D

Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income.
Deductible moving expenses:
Household goods, Household goods and personal effects.
Household goods:
Moving to and from storage, Moving goods and effects to and from storage.
Member of your household, Member of your household.
Moves in U.S., Moves to Locations in the United States
Moves outside U.S., Moves to Locations Outside the United States
Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income.
Personal effects, Household goods and personal effects.
Personal effects:
Moving to and from storage, Moving goods and effects to and from storage.
Reasonable expenses, Reasonable expenses.
Storage expenses, Storage expenses., Storage expenses.
Travel by car, Travel by car.
Travel expenses, Travel expenses.
Distance test, Distance Test
Distance test:
Armed Forces, special rule, Armed Forces.
First job, First job or return to full-time work.
Illustration of (Figure A), Move Related to Start of Work
Main job location, Main job location.
Return to full-time work, First job or return to full-time work.
Worksheet 1, Distance Test

E

Employees:
Time test for, Time Test for Employees
Estimated tax, Tax Withholding and Estimated Tax, Estimated tax.
Excess reimbursements, Excess reimbursement.
Excluded foreign income:
Moving expenses allocable to, Moving expenses allocable to excluded foreign income.

F

Figures (see Tables and figures)
First job, First job or return to full-time work.
Form 1040:
Moving expense deduction, Where to deduct.
Form 3903:
Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces.
Completing form, Completing Form 3903.
Moving expense deduction calculation, Form 3903
Form W-2:
Reimbursements, You meet accountable plan rules., Expenses deducted in earlier year.
Reimbursements:
Government provided for Armed Forces members, Services or reimbursements provided by government.
Form W-4:
Withholding allowance, Amount of income tax withheld.
Free tax services, Free tax services.
Full-time work, defined, Full-time work.

H

Help (see Tax help)
Home, defined, Home defined.
Household goods, Household goods and personal effects.
Household goods:
Moving to and from storage, Moving goods and effects to and from storage.

I

Important reminders, Reminders

J

Joint returns, Joint Return

M

Main job location:
Defined, Main job location.
More than one job, More than one job.
Union members, Union members.
Member of household, Member of your household.
Members of Armed Forces (see Armed Forces)
Mileage rate, What's New
Missing children, photographs of, Reminders
More information (see Tax help)
Moves:
In U.S., Moves to Locations in the United States
Outside U.S., Moves to Locations Outside the United States
To and from storage, Moving goods and effects to and from storage.
Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses
(see also Deductible moving expenses)
(see also Who can deduct)

N

Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Nondeductible Expenses
Nondeductible expenses:
Reimbursements of, Reimbursement of nondeductible expenses., Reimbursement for deductible and nondeductible expenses.

P

Permanently retired, defined, Retirees who were working abroad.
Personal effects, Household goods and personal effects.
Personal effects:
Moving to and from storage, Moving goods and effects to and from storage.
Publications (see Tax help)

R

Reasonable expenses, Reasonable expenses.
Reasonable period of time, Reasonable period of time.
Reimbursements, Reimbursements, Estimated tax.
Reimbursements:
Accountable plans, Accountable Plans
Adequate accounting, Adequate accounting.
Armed Forces members, Services or reimbursements provided by government.
Estimated tax, Estimated tax.
Excess, Excess reimbursement.
Excluded from income, Reimbursements excluded from income.
Included in income, Reimbursements included in income.
Nonaccountable plans, Nonaccountable Plans
Nondeductible expenses, Reimbursement of nondeductible expenses., Reimbursement for deductible and nondeductible expenses.
Reasonable period of time, Reasonable period of time.
Reporting moving expenses and reimbursements (Table 2), How and When To Report
Types of plans, Types of Reimbursement Plans
Reporting expenses, How and When To Report
Reporting expenses:
Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement.
Expenses greater than reimbursement, Expenses greater than reimbursement.
Form 3903, deduction calculation, Form 3903
Moving expenses and reimbursements (Table 2), How and When To Report
Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors.
Retirees who move to U.S.:
Permanently retired, defined, Retirees who were working abroad.
Return to full-time work, First job or return to full-time work.

S

Seasonal trade or business, Seasonal trade or business.
Seasonal work, Seasonal work.
Self-employed persons:
Time test, Time Test for Self-Employed Persons, Self-employment.
Time test:
Table 1, Time Test for Employees
Spouse of Armed Forces member, Spouse and dependents.
Standard mileage rate, What's New
Storage expenses, Storage expenses., Storage expenses.
Suggestions for publication, Comments and suggestions.
Survivors who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad.
Survivors who move to U.S.:
When move begins, When a move begins.

T

Tables and figures:
Distance test, Distance Test
Nonmilitary move within U.S., can you deduct expenses (Figure B), Seasonal work.
Reporting moving expenses and reimbursements (Table 2), How and When To Report
Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Temporary absence, Temporary absence from work., Temporary absence from work.
Time test, Time Test
Time test:
Employees, Time Test for Employees
Exceptions to, Exceptions to the Time Test
Full-time work, Full-time work.
Joint return, Joint Return
Not yet met, Time Test Not Yet Met
Satisfying for employees and self-employed persons (Table 1), Time Test for Employees
Seasonal trade or business, Seasonal trade or business.
Seasonal work, Seasonal work.
Self-employed persons, Time Test for Self-Employed Persons, Self-employment.
Temporary absence from work, 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
Unions:
Main job location of member, Union members.

W

When to deduct expenses, When To Deduct Expenses, Illustrated Example
When to deduct expenses:
Choosing when to deduct, Choosing when to deduct.
Expenses not reimbursed, Expenses not reimbursed.
Expenses reimbursed, Expenses reimbursed.
How to make choice, How to make the choice.
Who can deduct, Who Can Deduct Moving Expenses, When a move begins.
Who can deduct:
Armed Forces, members of, Retirees, survivors, and Armed Forces members.
Distance test, Distance Test
Nonmilitary move within U.S. (Figure B), Seasonal work.
Related to start of work, Move Related to Start of Work
Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States
Survivors who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors., Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad.
Time test, Time Test
Withholding, Tax Withholding and Estimated Tax
Worksheet:
Distance test (Worksheet 1), Distance Test

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