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Form 3903: Moving Expenses
IRS Form 3903 is used to figure a moving expense deduction for members of the Armed Forces on active duty who move due to a permanent change of station; the standard mileage rate for 2025 is 21 cents per mile.
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IRS Form 3903 - Moving Expenses
IRS Form 3903 is used to figure a moving expense deduction for members of the Armed Forces on active duty who move due to a permanent change of station; the standard mileage rate for 2025 is 21 cents per mile.
Risk Radar
Scan points- 1Do not deduct expenses for services provided by the government; ensure you use your actual costs or the 21 cents/mile rate.
- 2Failing to check the box certifying eligibility to claim moving expenses on Form 3903.
- 3Including government-provided moving or storage services in Line 1 or Line 2 of Form 3903.
- 4Not separating moves into individual Form 3903s if more than one move qualifies for deduction.
- 5Claiming storage fees when the amount was already included in Box 1 of Form W-2.
Plain English
This form helps military personnel calculate how much they can deduct from their taxes for expenses related to moving. It applies if an active-duty service member moves because of a military order, specifically due to a permanent change of station. By completing Form 3903, the filer determines the final amount eligible for tax deduction.
Submission Date
- Filing date: 2025-11-21 12:10:05
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a member of the Armed Forces on active duty and move due to a military order because of a permanent change of station.
- Do not use it if all of the following apply: you moved in an earlier year, you are claiming only storage fees during your absence from the United States, or any government-paid storage amount is included in box 1 of your Form W-2.
- Check Schedule 1 (Form 1040) instead when claiming only storage fees and not filing on Form 3903.
Form selector
Use this form or another form?
Claiming only storage fees during absence from the U.S.
You must enter these fees on line 14 of this schedule and check the corresponding box.
✓ Ensure you complete Line 1 of Form 3903 with actual expenses.
Claiming one move but need to report multiple moves
If you qualify to deduct expenses for more than one move, use a distinct form for every instance.
✓ Do not combine all moves onto a single Form 3903.
Use a separate Form 3903 for each move
Reporting storage fees while moving outside the U.S./territories
Enter the total amount paid to pack, crate, move, store, and insure household goods and personal effects for international moves on Line 1 of Form 3903.
✓ Do not include government-provided moving service expenses here.
Deadline or filing window
The move must happen within 1 year of ending active duty, or during the period allowed under the Joint Travel Regulations. If the filer qualifies to deduct expenses for more than one move, they must complete a separate Form 3903 for each qualifying move.
Checklist
What you need before filling it out
Purpose of Form
Member of the Armed Forces on active duty moves due to a military order because of a permanent change of station · Instructions p.1 / Form p.1
Permanent Change of Station definition
A move from home to first post; one permanent post to another; or last post to home/nearer point in the U.S. · Instructions p.1
Moves within or to the United States or its territories (Line 1)
Amount paid to pack, crate, and move household goods and personal effects; includes storage/insurance if within 30 days before delivery · Instructions p.2
Moves outside the United States or its territories (Line 1)
Amount paid to pack, crate, move, store, and insure household goods; also includes moving personal effects to/from storage and storing them at new workplace · Instructions p.2
Travel from old home to new home (Line 2)
Amount paid for transportation and lodging on the way, including arrival day; does not include meal costs · Instructions p.2
Vehicle Expense Calculation (Line 2)
Use actual out-of-pocket gas/oil OR mileage at a rate of 21 cents per mile; parking and tolls can be added to either method · Instructions p.2
Total Reimbursements/Allowances (Line 4)
Total received from the government for expenses on lines 1 & 2; excludes value of moving/storage services, dislocation allowance, temporary lodging allowance/expense, or move-in housing allowance · Instructions p.2
Deduction Calculation (Line 5)
If Line 3 > Line 4, subtract Line 4 from Line 3 and enter result on Line 5 and Schedule 1 (Form 1040), line 14 · Instructions p.2
Before you submit
- 1Confirm the name(s) on Form 3903 match your return.
- 2Certify that you meet the moving expense requirements by checking the required box.
- 3If claiming storage fees, ensure Line 1 reflects actual expenses and exclude government-provided service costs.
- 4Verify that Line 2 (Travel) includes lodging on the arrival day, but excludes meal costs.
- 5Confirm that your calculated deduction (Line 4 minus Line 3) is greater than zero before proceeding.
- 6Ensure you are attaching Form 3903 to the correct main tax return (Form 1040, 1040-SR, or 1040-NR).
- 7If filing for storage fees only, confirm that Line 2 is filled out correctly with travel expenses.
How to file this form
- 1Complete Line 1 of Form 3903 by entering the actual unreimbursed costs for transportation and storage of household goods and personal effects.
- 2Enter the travel costs (including lodging) on Line 2, ensuring you exclude any meal expenses from this amount.
- 3Calculate your deduction by subtracting Line 3 from Line 4; if this result is more than zero, record it on Line 4.
- 4Check the box to certify that you meet the requirements for claiming moving expenses as a member of the Armed Forces on active duty.
- 5Attach Form 3903 to your main tax return (Form 1040, 1040-SR, or 1040-NR) and submit it.
Known limitations
- 1The moving expense deduction is eliminated for tax years beginning after 2017 unless the filer meets specific requirements (Armed Forces member on active duty, due to a military order and permanent change of station) [Instructions p.1].
- 2Expenses for employees such as a maid, nanny, or nurse are not deductible when using IRS Form 3903 [Instructions p.2].
- 3Expenses provided by the government (moving or storage services) are not deductible on Form 3903 [Instructions p.2].
- 4If the military moves an individual and their family to or from different locations, these should be treated as a single move [Instructions p.2].
- 5When calculating Line 2 travel expenses using your own vehicle(s), do not include house hunting expenses [Instructions p.2].
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and users can find the latest information regarding Form 3903 developments at IRS.gov/Form3903. The instructions note that a checkbox was added to certify meeting requirements for claiming moving expenses.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Tax year coverage — confirm the instructions pertain to tax years beginning after 2017 (for deduction applicability).
- Standard mileage rate — confirm the rate for 2025 is 21 cents a mile.
- Filing attachment — confirm you are attaching Form 3903 to Form 1040, 1040-SR, or 1040-NR.
Quick Facts
Downloads
After you file
- 1Attach IRS Form 3903 to the filed Form 1040, 1040-SR, or 1040-NR [Form p.1].
- 2Keep a copy of IRS Form 3903 for record-keeping purposes [General mechanics].
- 3If Line 5 on Form 3903 is more than zero (meaning Line 3 > Line 4), the result is your moving expense deduction and must be entered on Schedule 1 (Form 1040), line 14, and on Form 1040, 1040-SR, or 1040-NR, line 1h [Instructions p.2].
- 4If Line 3 is equal to or less than Line 4, the deduction is zero, but if Line 4 > Line 3, the result (Line 4 - Line 3) must be entered on Form 1040, 1040-SR, or 1040-NR, line 1h [Instructions p.2].
- 5Use the current edition of IRS Form 3903, which is dated 20/25 [Form p.1].
Sources
- SRCInstructions p.1 — The moving expense deduction is eliminated for tax years beginning after 2017 unless the filer meets specific requirements (Armed Forces member on active duty, due to a military order and permanent change of station) [Instructions p.1].
- SRCInstructions p.1 — A checkbox was added to certify that the filer meets the requirements to claim moving expenses [Instructions p.1].
- SRCInstructions p.2 — You can deduct expenses only if you are an active duty Armed Forces member, and due to a military order, you, your spouse, or dependents move because of a permanent change of station [Instructions p.2].
- SRCInstructions p.2 — Line 1 requires entering the amount paid for packing, crating, and moving household goods/personal effects [Instructions p.2].
- SRCInstructions p.2 — For Line 2 (Travel), if using your own vehicle(s), you can use actual expenses or mileage at 21 cents a mile [Instructions p.2].
- SRCForm p.1 — The form must be attached to Form 1040, 1040-SR, or 1040-NR [Form p.1].
Common confusion points
Should I use Form 3903 for multiple moves?
Use a separate Form 3903 for each move if you qualify to deduct expenses for more than one move.
→ Instructions p.1
When calculating Line 2 travel costs, what do I include/exclude?
Include transportation and lodging on the way (including arrival day); exclude meal costs and house hunting expenses.
→ Instructions p.2
How does storage fee reporting change if it's a move outside the U.S.?
For moves outside the U.S./territories, you include storage fees in Line 1; for moves within the U.S./territories, you can include them on Line 1 or report them separately on Schedule 1 (Form 1040), line 14 if other conditions apply.
→ Instructions p.2
When should I use Schedule 1 instead of putting storage fees on Form 3903?
If all of these apply: you moved in an earlier year, you are claiming only storage fees during your absence from the U.S., and any government payment for those fees is included in box 1 of your Form W-2.
→ Instructions p.2
What happens if my total expenses (Line 3) equal or are less than my allowances (Line 4)?
If Line 3 is equal to or less than Line 4, there is no moving expense deduction; you subtract Line 3 from Line 4 and enter the result on Form 1040, 1040-SR, or 1040-NR, line 1h.
→ Instructions p.2
What specific allowances should I exclude when calculating Line 4?
Exclude: value of moving/storage services provided by the government (even if on Line 1), dislocation allowance, temporary lodging allowance, temporary lodging expense, or move-in housing allowance.
→ Instructions p.2
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you qualify for more than one move, use a separate IRS Form 3903 for each move [Instructions p.1].
Questions about IRS Form 3903
What is IRS Form 3903 used for?
This form helps military personnel calculate how much they can deduct from their taxes for expenses related to moving. It applies if an active-duty service member moves because of a military order, specifically due to a permanent change of station. By completing Form 3903, the filer determines the final amount eligible for tax deduction.
Who must file IRS Form 3903?
A member of the Armed Forces on active duty must use IRS Form 3903 if they move because of a military order and that move constitutes a permanent change of station. The form also applies to their spouse and dependents who move with them.
What information does IRS Form 3903 require?
The form collects details about expenses paid for moving, including Line 1 (Moves within or to the United States or its territories) and Line 2 (travel from old home to new home). It also records reimbursements received in Line 4 and calculates the final deduction on Line 5.
When is IRS Form 3903 due?
The move must occur within 1 year of ending active duty, or within the period allowed under the Joint Travel Regulations. If multiple moves qualify for deduction, a separate Form 3903 is required for each move.
How do I complete IRS Form 3903?
First, enter all actual moving costs on Line 1 and travel costs on Line 2. Next, total government reimbursements in Line 4. Then, calculate the net amount (Line 3 minus Line 4) and enter it on Line 5. Finally, check the box certifying eligibility before submitting.
What happens if IRS Form 3903 is filed incorrectly?
If expenses are claimed incorrectly or if the filer fails to certify meeting requirements using the added checkbox, the deduction may be denied by the IRS.
Should I use Form 3903 for multiple moves?
Use a separate Form 3903 for each move if you qualify to deduct expenses for more than one move. Instructions p.1
When calculating Line 2 travel costs, what do I include/exclude?
Include transportation and lodging on the way (including arrival day); exclude meal costs and house hunting expenses. Instructions p.2
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