Index of Publication 521 - Moving Expenses

A

Absence, temporary, Temporary absence from work., Temporary absence from work.

Accountable plans, Accountable Plans

Address, change of, Change of address.

Adequate accounting, Adequate accounting.

Armed Forces, Members of the Armed Forces, Retirees, survivors, and Armed Forces members.

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, Change of address.

Closely related in place, Closely related in place.

Closely related in time, Closely related in time.

D

Deductible moving expenses, Deductible Moving Expenses, Publication 54, Tax Guide for U.S. Citizens...

Household goods, Household goods and personal effects.

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.

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

Armed Forces, special rule, Armed Forces.

First job, First job or return to full-time work.

Illustration of (Figure A), Figure A

Main job location, Main job location.

Return to full-time work, First job or return to full-time work.

Worksheet 1, Worksheet 1. Distance Test Note. Members...

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.

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,

Full-time work, defined, Full-time work.

H

Help, See: Tax help

Home, defined, Home defined.

Household goods, Household goods and personal effects.

Moving to and from storage, Moving goods and effects to and from storage.

I

Important reminders, Change of address.

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, Standard mileage rate.

Missing children, photographs of, Photographs of missing children.

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, Deductible Moving Expenses, Who Can Deduct Moving Expenses

See also: Who can deduct

N

Nonaccountable plans, Nonaccountable Plans

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.

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

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),

Types of plans, Types of Reimbursement Plans

Reporting expenses, How and When To Report

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),

Retirees who move to U.S., Retirees, survivors, and Armed Forces members., Retirees or survivors.

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.

Table 1, Time Test for Employees

Spouse of Armed Forces member, Spouse and dependents.

Standard mileage rate, Standard mileage rate.

Storage expenses, Storage expenses., Storage expenses.

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.

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), Figure B. Can You Deduct Expenses for a Non-Military...

Reporting moving expenses and reimbursements (Table 2),

Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees

Tax help, How To Get Tax Help

Taxpayer Advocate, Taxpayer Advocate Service.

Temporary absence, Temporary absence from work., Temporary absence from work.

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, Tom and Peggy Smith are married and have..., 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, You leave your former home to travel to your...

Armed Forces, members of, Retirees, survivors, and Armed Forces members.

Distance test, Distance Test

Nonmilitary move within U.S. (Figure B), Figure B. Can You Deduct Expenses for a Non-Military...

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), Worksheet 1. Distance Test Note. Members...