How to Figure Out and Report Deductible Moving Expense

If you have a job related move and meet the distant test and time test required by IRS, you can deduct the following qualified moving expenses:.
  1. Expenses of packing and moving your household goods.
  2. Cost of storing and insuring your goods for a period of 30 days from your moving out day.
  3. Cost of shipping your vehicles and pets to the new home.
  4. Cost of connecting or disconnecting utilities.
  5. Traveling expenses from your old place of residence to your new home.
  6. Lodging expenses for the day you moved out and the day you arrived in the area of your new home.
However, your deduction may be limited if you are an employee and your employer provided relocation assistance for you. You will need to figure out what you can deduct based on how your employer paid, reimbursed or reported the expense related to your move. Listed below are some possible situations that your employer pays, reimburses or reports the moving expense and what you should do with each situation.
  1. If your employer paid the qualified moving expense directly to a vendor or supplier on your behalf and did not report the expense on your W-2, you can’t deduct it on your return.
  2. If your employer paid an allowance for your relocation and reported the amount on W-2, Box 1, you can deduct the amount of qualified moving expense you paid. 
  3. If your employer reimbursed the moving expense you paid and reported on W-2, Box 12p, and the reimbursement is less than the amount of qualified expense you paid, you can deduct the excess expense.
  4. If your employer reimbursed the moving expense you paid and reported the expense on W-2, Box 1, you can deduct the amount of qualified moving expense you paid.
  5. If your employer reimbursed the moving expense you paid and reported the reimbursement on W-2, Box 1 and Box 12p, you can deduct the excess of qualified moving expense you paid over the amount reported on Box 12p.
After you figure out the moving expense you can deduct, complete Form 3903 to report the deduction.


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