12.7 Claiming Deductible Moving Expenses
Qualifying unreimbursed moving expenses (12.3) are deductible on your return whether you claim the standard deduction or itemize deductions. Report your expenses and nontaxable employer reimbursements on Form 3903. Qualifying unreimbursed moving expenses from Form 3903 are then deducted on Form 1040, Line 26, as an adjustment to gross income.
Claiming the deduction before meeting the time test.
If the due date for filing your tax return arrives before you can satisfy the 39-week (12.5) or 78-week (12.6) work test, you may, nevertheless, deduct unreimbursed moving expenses. If you subsequently fail to complete the work requirement, you have to file an amended return or report income; see the Example below. If you file your return without taking the deduction, you may file an amended return after meeting the time test to claim the deduction.
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