Form 3903

A tax form distributed by the Internal Revenue Service (IRS) and used by taxpayers to deduct moving expenses related to taking a new job. If a taxpayer has moved more than once for a job, then a separate Form 3903 is used for each qualifying move. Reasonable moving expenses, such as the cost of hotels visited while moving, can be deducted.

In order to deduct moving expenses the new workplace must meet both a distance and a time test. The new place of employment must be at least 50 miles farther from the old residence than the old workplace was. The taxpayer must also work full time at the new job for at least 39 weeks in the year after the move unless disability, transfer or termination change the taxpayer's employment status.

Guidance for Form 3903 is found in IRS Publication 521. The form is filed in conjunction with Form 1040 or Form 1040R.

Members of the armed forces do not have to meet the distance and time requirements that other taxpayers are required to meet in order to claim expenses. In addition, retirees or survivors who move to a new home in the U.S. only have to meet the distance requirement if the taxpayer's old home and old job were outside the country