Publication 521 (2006), Moving Expenses

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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), Distance Test
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.
Completed sample, Illustrated Example
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, How To Get Tax Help

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 (see Deductible moving expenses) (see 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), When To Deduct Expenses
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), When To Deduct Expenses

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), Self-employment.
Reporting moving expenses and reimbursements (Table 2), When To Deduct Expenses
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: