Form 3903, Moving Expenses
Form 3903 figures the moving expense deduction for a move related to starting work at a new location. Under current law it mainly applies to active-duty military moves. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 3903?
Form 3903, Moving Expenses, calculates the deductible cost of moving household goods and traveling to a new home when the move is connected to a new principal place of work. The total flows to Schedule 1 of Form 1040 as an adjustment to income, so you do not need to itemize to claim it.
For most taxpayers the moving expense deduction is currently suspended. Members of the Armed Forces on active duty who move under military orders to a permanent change of station remain eligible, and the form is short: it totals your unreimbursed transport, storage, travel, and lodging costs and compares them with any government reimbursement.
Who files 3903?
- Active-duty members of the US Armed Forces moving under military orders to a permanent change of station
- Their spouses and dependents when the move qualifies under the same orders
- Taxpayers amending an older return for a year when the deduction was more broadly available
- Anyone told by the current IRS instructions that their situation still qualifies
How to fill out 3903
- Enter the cost of transporting and storing your household goods and personal effects on line 1.
- Enter your travel and lodging costs for the trip to the new home on line 2, leaving out meals, which are not deductible.
- Enter any reimbursement your employer or the government paid that was not included in your taxable wages on line 4.
- Compare the totals: if your expenses exceed the reimbursement, the difference is your deduction; if not, the excess reimbursement may be income.
- Download the PDF and attach it to your Form 1040, carrying the deduction to Schedule 1.
Quick fill 3903 on this page
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Frequently asked questions
Can civilians still deduct moving expenses?
Generally no. The deduction is suspended for most taxpayers, with an exception for active-duty military members moving under orders. Check the current Form 3903 instructions at irs.gov before filing.
Are meals during the move deductible?
No. Meals have not been deductible as moving expenses for many years. Transportation, storage, lodging in transit, and travel costs are the categories the form accepts.
What if the military reimbursed my whole move?
If your qualified expenses were fully covered by an excludable reimbursement or moved by the government in kind, there is nothing left to deduct and you generally do not file Form 3903.