Instructions for Form 3903, Moving Expenses

• Legal Form Number: 3903
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

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2023

Instructions for Form 3903

Moving Expenses

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to Form 3903

and its instructions, such as legislation enacted after they were

published, go to IRS.gov/Form3903.

What’s New

Standard mileage rate. For 2023, the standard mileage rate for

using your vehicle to move to a new home is 22 cents a mile.

Reminders

Moving expense deduction eliminated, except for certain

Armed Forces members. For tax years beginning after 2017, you

can no longer deduct moving expenses unless you are a member of

the Armed Forces on active duty and, due to a military order, you

move because of a permanent change of station.

Checkbox. A checkbox was added to certify that you meet the

requirements to claim moving expenses. See Specific Instructions,

later, for how to report this deduction.

Purpose of Form

Use Form 3903 to figure your moving expense deduction if you are a

member of the Armed Forces on active duty and, due to a military

order, you move because of a permanent change of station.

A permanent change of station includes:

•A move from your home to your first post of active duty,

•A move from one permanent post of duty to another permanent

post of duty, and

•A move from your last post of duty to your home or to a nearer

point in the United States. The move must occur within 1 year of

ending your active duty or within the period allowed under the Joint

Travel Regulations.

If you qualify to deduct expenses for more than one move, use a

separate Form 3903 for each move.

Spouse and dependents. If you are the spouse or dependent of a

member of the Armed Forces who deserts, is imprisoned, or dies, a

permanent change of station for you includes a move to:

•The member's place of enlistment or induction;

•Your, or the member's, home of record; or

•A nearer point in the United States.

If the military moves you to or from separate locations, the moves

are treated as a single move to your new main job location.

Services or reimbursements provided by government. Don't

include in income the value of moving and storage services provided

by the government because of a permanent change of station.

Similarly, don't include in income amounts received as a dislocation

allowance, temporary lodging expense, temporary lodging

allowance, or move-in housing allowance.

Generally, if the total reimbursements or allowances that you

receive from the government because of the move are more than

your actual moving expenses, the government must include the

excess in your wages on Form W-2. However, if any reimbursements

or allowances (other than dislocation allowances, temporary lodging

expenses, temporary lodging allowances, or move-in housing

allowances) exceed the cost of moving and the excess isn't included

in your wages on Form W-2, the excess still must be included in

gross income on Form 1040, 1040-SR, or 1040-NR, line 1h.

If your reimbursements or allowances are less than your actual

moving expenses, don't include the reimbursements or allowances

in income. You can deduct the expenses that are more than your

reimbursements in the year you paid or incurred the expenses.

If you must relocate and your spouse and dependents move to or

from a different location, don't include in income reimbursements,

allowances, or the value of moving and storage services provided by

the government to move you and your spouse and dependents to

and from the separate locations.

Estimated tax. If you must make estimated tax payments, you need

to take into account any taxable reimbursements and deductible

moving expenses in figuring your estimated tax. For details about

estimated taxes, see Pub. 505, Tax Withholding and Estimated Tax.

Which Moving Expenses Are Deductible and

Which Aren't

How much of my moving expenses can I deduct? If you move

because of a permanent change of station, you can deduct the

reasonable unreimbursed expenses of moving you and members of

your household. See Specific Instructions, later, for how to report

this deduction.

A member of your household is anyone who has both your former

home and your new home as his or her main home. It doesn't

include a tenant or employee unless you can claim that person as a

dependent on your tax return.

Which moving expenses can I deduct? You can deduct

expenses (if not reimbursed or furnished in kind) for:

•Moving household goods and personal effects, and

•Travel.

Moving household goods and personal effects. You can deduct

the expenses of moving your household goods and personal effects,

including expenses for hauling a trailer, packing, crating, in-transit

storage, and insurance. You can't deduct expenses for moving

furniture or other goods you bought on the way from your old home

to your new home.

Storing and insuring household goods and personal effects.

You can include only the cost of storing and insuring your household

goods and personal effects within any period of 30 consecutive days

after the day these goods and effects are moved from your former

home and before they are delivered to your new home.

Travel. You can deduct the expenses of traveling (including lodging

within certain limitations, but not meals) from your old home to your

new home, including car expenses and airfare. You can deduct as

car expenses either:

•Your actual out-of-pocket expenses, such as the amount you pay

for gas and oil for your car, if you keep an accurate record of each

expense; or

•The standard mileage rate of 22 cents a mile.

You can add parking fees and tolls to the amount claimed under

either method. You can't deduct any part of general repairs, general

maintenance, insurance, or depreciation for your car. You can't

deduct any expenses for meals. You can't deduct the cost of

unnecessary side trips or lavish and extravagant lodging.

Nov 28, 2023 Cat. No. 64324D