What Is Form 3903: Moving Expenses?

Form 3903 is a tax form created by the Internal Revenue Service (IRS) and used by taxpayers to deduct moving expenses related to a new job.

Who Can File Form 3903: Moving Expenses?

Form 3903 is used for each individual qualifying move a taxpayer makes in a tax year, which means those with multiple job-related moves must fill out multiple forms. A taxpayer may also use this form to deduct other reasonable moving expenses, such as the cost of hiring professional movers or expenses related to traveling to their new home.

[Important: A qualifying time and distance test must be completed to determine if the costs of a move can be deducted.]

Key Takeaways:

  • Form 3903 is used for each individual qualifying move a taxpayer makes in a tax year
  • Those with multiple job-related moves must fill out multiple forms.
  • A taxpayer’s new employment location must be at least 50 miles further than the distance between their home and their old employer.

How to File Form 3903: Moving Expenses

A qualifying time and distance test must be completed to determine if the costs of a move can be deducted. A taxpayer’s new employment location must be at least 50 miles further than the distance between their home and their old employer. There is also a 39-week seasoning period. This means the taxpayer must be employed at the new location for at least 39 weeks out of the year. There are valid reasons for exceptions to the seasoning requirement, including but not limited to disability, transfer or termination of employment.

There are no qualifying distance or time requirements for members of the armed forces who utilize the deductions.

To determine if a taxpayer’s moving expenses qualify for the deduction, visit the Internal Revenue Service (IRS) website or consult with an experienced tax professional.

Download Moving Expenses Form Here