Form 3903

Moving Expenses

Navigating through tax forms can be a daunting task, but understanding them is crucial for accurate tax filing and potential deductions. One such form that often prompts questions is the IRS Form 3903, related to moving expenses. This comprehensive resource guide delves into the intricacies of the 3903 form, including its purpose, how to complete it, and common pitfalls to avoid.

What is a 3903 Form?

The IRS Form 3903 is used by taxpayers to calculate and claim a deduction for moving expenses related to starting a new job or business location. This form is especially relevant for individuals who have relocated significantly for employment purposes.

  • Purpose and significance: The form enables taxpayers to deduct allowable moving expenses, reducing their taxable income. This can lead to significant tax savings, especially for those moving long distances.
  • Components of the form: The 3903 form requires information on the distance of the move, the time spent working at the new location, and detailed expenses incurred, including transportation and storage of household goods, travel to the new home, and lodging expenses.

Who Needs a 3903 Form?

Not everyone who moves is eligible to use the 3903 form. The criteria are specific:

  • The move must relate to starting work at a new job location or business.
  • The new workplace must be at least 50 miles farther from your old home than your old job location was.
  • Full-time employment in the vicinity of the new location for at least 39 weeks within the first 12 months after the move is required.

How to Read and Understand the 3903 Form

To accurately complete the 3903 form, understanding each part is essential:

  • Part I: Focuses on the moving expenses directly related to yourself and your household goods.
  • Part II: Is for members of the Armed Forces moving under military orders.

How to Get Your 3903 Form

Obtaining the 3903 form is straightforward:

  • The most direct method is to download it from the IRS website.

Common Mistakes and How to Avoid Them

Errors can lead to delays or audits. Common mistakes include:

  • Overshooting deductible limits.
  • Claiming non-deductible expenses, such as pre-move house hunting.

To avoid these, double-check the IRS guidelines and consider consulting a tax professional.

3903 Form and Tax Filing

The 3903 form plays a crucial role in tax filing for those eligible:

  • The deductible moving expenses can significantly reduce your taxable income.
  • This form is attached to your Form 1040 during tax filing.

FAQ Section

Q1: Can I claim moving expenses if I haven't started working yet?
A1: As long as you begin work within 12 months of the move and meet the time and distance tests, you can claim the expenses.

Q2: Are storage expenses deductible?
A2: Yes, for up to 30 days after moving out of your old home and before moving into your new one.

Q3: Can I deduct expenses if my employer reimbursed me for my move?
A3: No, expenses reimbursed by your employer are not deductible.

Q4: What if I move midway through the year?
A4: You can still claim the moving expenses for that tax year if you meet the criteria.

Q5: Is the 3903 form required for state taxes?
A5: It depends on your state's tax laws. Some states allow moving expense deductions, while others do not.


Understanding and correctly applying the provisions of the 3903 form can yield significant tax benefits for individuals who have moved for work. This guide aims to simplify the complex language and requirements outlined by the IRS. However, every individual’s situation is unique, and complex cases should be addressed by consulting with a tax professional.

For further reading and to download the Form 3903, visit the IRS official page. Accurate and current guidelines can also be found here, ensuring you're working with the most recent tax laws related to moving expenses.

By approaching Form 3903 with an understanding of its components, eligibility criteria, and attentive detail to the guidelines, taxpayers can navigate their move with one less concern, potentially saving money in the process.

Always refer to the IRS website or a tax professional for the most accurate and up-to-date information. provides general information and software tools for tax preparation; however, it does not offer personalized tax, legal, or professional advice. It's recommended to consult with a qualified professional for specific advice related to your financial situation.