Instructions for Filling Out Form 3903

This document serves as a comprehensive guide from the IRS on completing Form 3903 for members of the Armed Forces on active duty, detailing instructions, terms, conditions, and guidelines for various scenarios. Form 3903 is used to calculate moving expense deductions due to a military order, including expenses related to moving household goods, personal effects, travel, and storage fees.

In this article, we'll provide information on Form 3903 and a step-by-step guide on how to fill it out.

What is Form 3903?

Form 3903 is a tax document used by members of the Armed Forces on active duty to calculate their moving expense deductions when they move due to a military order for a permanent change of station. The form takes into account expenses related to packing, crating, and moving household goods and personal effects, as well as travel costs from the old home to the new one. Additionally, Form 3903 considers any reimbursements or allowances received from the government for the claimed expenses and includes a checkbox for filers to certify that they meet the requirements to claim moving expenses.

Who Must File Form 3903?

Form 3903 needs to be filed by members of the Armed Forces on active duty who, due to a military order, have to move because of a permanent change of station. This form is used to figure out moving expense deductions for these individuals, taking into account various expenses related to their relocation.

Form 3903 Tax Filing Deadlines and Due Dates

As the Instructions for Form 3903 (2023) do not provide specific due dates for Form 3903, we cannot provide a list of bullet points with due dates. However, it's important to note that Form 3903 should be filed along with your annual income tax return, which typically has a due date of April 15th each year. If you need an extension, you can request one from the IRS.

Form 3903 Late Payment Penalty

Although the Instructions for Form 3903 (2023) do not specifically mention a late payment penalty for Form 3903, it's important to remember that this form is filed along with your annual income tax return. Therefore, any late payment penalties would be associated with your overall tax return, rather than Form 3903 itself. To avoid potential penalties, ensure that you file your tax return, including Form 3903, by the required deadline, typically April 15th each year.

Step-by-Step Instructions for Form 3903

The step-by-step instructions for filling out Form 3903 are as follows:

1. Line 1: Enter the amount paid to pack, crate, and move household goods and personal effects. Include the amount paid to store and insure these items within any period of 30 consecutive days after the items were moved from the old home and before they were delivered to the new home.
2. Line 2: Enter the amount paid to travel from the old home to the new home. This includes transportation and lodging on the way. Include costs for the day of arrival.
3. Line 4: Enter the total reimbursements and allowances received from the government for the expenses claimed on lines 1 and 2. Do not include the value of moving or storage services provided by the government.
4. 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 the moving expense deduction. If line 3 is equal to or less than line 4, there is no 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.

How to Submit Form 3903

To submit Form 3903, simply include it with your annual income tax return. The form itself does not have specific submission instructions, but it should be filed alongside your tax return, which is typically due on April 15th each year. Ensure that you follow the detailed instructions provided by the IRS for filling out the form, including what to enter on each line and what expenses are deductible.

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