3903 Moving Expenses

3903

Moving Expenses

Department of the Treasury
Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form3903 for instructions and the latest information.

Form

OMB No. 1545-0074

2023

Attachment
Sequence No. 170
Your social security number

Name(s) shown on return

Before you begin: 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.
Check here to certify that you meet these requirements. See the instructions . . . . . . . . . .
1

1

Transportation and storage of household goods and personal effects (see instructions) .

2

Travel (including lodging) from your old home to your new home (see instructions). Do not include the
cost of meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

3

Add lines 1 and 2

3

4

Enter the total amount the government paid you for the expenses listed on lines 1 and 2 that is not
included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your Form
W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

4

Is line 3 more than line 4?
No.

You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 from
line 4 and include the result on Form 1040, 1040-SR, 1040-NR, line 1h.

Yes. Subtract line 4 from line 3. Enter the result here and on Schedule 1 (Form 1040), line 14.
This is your moving expense deduction . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 12490K

5
Form 3903 (2023)