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Formulario 3903 Instrucciones

Instrucciones para el formulario 3903, Gastos de mudanza

Rev. 2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 3903  
Moving Expenses  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
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.  
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.  
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.  
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.  
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.  
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.  
Which moving expenses can I deduct? You can deduct  
A permanent change of station includes:  
expenses (if not reimbursed or furnished in kind) for:  
A move from your home to your first post of active duty,  
Moving household goods and personal effects, and  
A move from one permanent post of duty to another permanent  
Travel.  
post of duty, and  
A move from your last post of duty to your home or to a nearer  
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.  
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.  
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:  
If the military moves you to or from separate locations, the moves  
are treated as a single move to your new main job location.  
Your actual out-of-pocket expenses, such as the amount you pay  
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  
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  
Moving services and allowances provided by the government.  
Don't deduct any expenses for moving services that were provided  
by the government. Also, don't deduct any expenses that were  
reimbursed by an allowance you didn't include in income.  
Line 1  
Moves within or to the United States or its territories. Enter the  
amount you paid to pack, crate, and move your household goods  
and personal effects. You can also include the amount you paid to  
store and insure household goods and personal effects within any  
period of 30 days in a row after the items were moved from your old  
home and before they were delivered to your new home.  
Nondeductible expenses. You can't deduct the following items as  
moving expenses.  
Any part of the purchase price of your new home.  
Car tags.  
Moves outside the United States or its territories. Enter the  
amount you paid to pack, crate, move, store, and insure your  
household goods and personal effects. Also, include the amount you  
paid to move your personal effects to and from storage and to store  
them for all or part of the time the new workplace continues to be  
your principal workplace.  
Driver's license.  
Expenses of buying or selling a home (including closing costs,  
mortgage fees, and points).  
Expenses of entering into or breaking a lease.  
Home improvements to help sell your home.  
Loss on the sale of your home.  
Losses from disposing of memberships in clubs.  
Mortgage penalties.  
Storage fees. Do not file Form 3903 if all of the following apply.  
You moved in an earlier year.  
Real estate taxes.  
You are claiming only storage fees during your absence from the  
Refitting of carpet and draperies.  
United States.  
Return trips to your former residence.  
Security deposits (including any given up due to the move).  
Storage charges except those incurred in transit and for foreign  
Any amount the government paid for the storage fees is included  
in box 1 of your Form W-2 (wages).  
Instead, enter the storage fees on Schedule 1 (Form 1040),  
moves.  
line 14, and write “Storage” on the dotted line next to line 14.  
Foreign Moves  
Complete line 1 of the form using your actual expenses. Don't  
include any expenses for moving services provided by the  
government. Also, don't include any expenses that were reimbursed  
by an allowance you don't have to include in your income.  
A foreign move is a move from the United States or its territories to a  
foreign country or from one foreign country to another foreign  
country. A move from a foreign country to the United States or its  
territories isn't a foreign move. For purposes of determining whether  
a move is a foreign move, a U.S. military base is not a territory of the  
United States and moving to a U.S. military base located in a foreign  
country is a foreign move. For a foreign move, the deductible moving  
expenses described earlier are expanded to include the reasonable  
expenses of the following.  
Line 2  
Enter the amount you paid to travel from your old home to your new  
home. This includes transportation and lodging on the way. Include  
costs for the day you arrive. The members of your household do not  
have to travel together or at the same time. But you can only include  
expenses for one trip per person. Do not include any house hunting  
expenses.  
Moving your household goods and personal effects to and from  
storage.  
Storing these items for part or all of the time the new job location  
If you use your own vehicle(s), you can figure the expenses by  
using either:  
remains your main job location. The new job location must be  
outside the United States.  
Actual out-of-pocket expenses for gas and oil, or  
Mileage at the rate of 22 cents a mile.  
Filers of Form 2555  
If you file Form 2555, Foreign Earned Income, to exclude any of your  
income or housing costs, report the full amount of your deductible  
moving expenses on Form 3903 and on Schedule 1 (Form 1040),  
line 14. Report the part of your moving expenses that is not allowed  
as a deduction because it is allocable to the excluded income on the  
appropriate line of Form 2555. For details on how to figure the part  
allocable to the excluded income, see Pub. 54, Tax Guide for U.S.  
Citizens and Resident Aliens Abroad.  
You can add parking fees and tolls to the amount claimed under  
either method.  
Complete line 2 of the form using your actual expenses. Don't  
include any expenses for moving services provided by the  
government. Also, don't include any expenses that were reimbursed  
by an allowance you don't have to include in your income.  
Line 4  
Enter the total reimbursements and allowances you received from  
the government for the expenses you claimed on lines 1 and 2. Do  
not include the value of moving or storage services provided by the  
government. Also, don't include any part of a dislocation allowance,  
a temporary lodging allowance, a temporary lodging expense, or a  
move-in housing allowance. This excluded amount should be  
identified on Form W-2, box 12, with code P.  
Specific Instructions  
You can deduct moving expenses only if you are a member of the  
Armed Forces on active duty and, due to a military order, you, your  
spouse, or your dependents move because of a permanent change  
of station.  
You can deduct the following expenses you paid to move your  
family and dependent household members. Do not deduct expenses  
for employees such as a maid, nanny, or nurse.  
Line 5  
If line 3 is more than line 4, subtract line 4 from line 3, and enter the  
result on line 5 and on Schedule 1 (Form 1040), line 14. This is your  
moving expense deduction. If line 3 is equal to or less than line 4,  
you don't have a moving expense deduction. Subtract line 3 from  
line 4 and, if the result is more than zero, enter it on Form 1040,  
1040-SR, or 1040-NR, line 1h.  
Check the box to certify that you meet the requirements to  
claim moving expenses.  
!
CAUTION  
If the military moves you, your spouse, and dependents to or from  
different locations, treat these moves as a single move.  
Don't deduct any expenses for moving or storage services  
provided by the government.  
!
CAUTION  
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