Form 3903, Moving Expenses, is the Internal Revenue Service (IRS) form used to figure the moving expense deduction of a member of the Armed Forces on active duty who moves because of a military order and a permanent change of station. You attach it to Form 1040, 1040-SR, or 1040-NR, and the result carries to Schedule 1 (Form 1040), line 14. On this page you can fill out Form 3903 online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form3903.
Last updated
What is 3903?
Form 3903, Moving Expenses, is the IRS form on which a member of the Armed Forces on active duty figures the moving expense deduction for a move made because of a military order and a permanent change of station.
The form is a single page filed under OMB No. 1545-0074 and printed as Attachment Sequence No. 170. It asks for the cost of transporting and storing household goods and personal effects (line 1) and the cost of travel, including lodging but not meals, from the old home to the new home (line 2). Line 3 adds them. Line 4 subtracts what the government paid you for those expenses that is not included in box 1 of your Form W-2; that amount should appear in box 12 of the W-2 with code P. Line 5 shows the result: if line 3 is more than line 4, the difference is your moving expense deduction and goes on Schedule 1 (Form 1040), line 14.
The IRS instructions explain that, for tax years beginning after 2017, the moving expense deduction is eliminated except for Armed Forces members on active duty who move because of a permanent change of station. A checkbox at the top of the form certifies that you meet those requirements.
The instructions also cover what counts as a permanent change of station, which household members are included, the 2025 standard mileage rate of 21 cents a mile, and special rules for foreign moves and for filers of Form 2555. The form is not for civilians or for military moves that are not a permanent change of station.
Who needs to file 3903?
Form 3903 is for a member of the Armed Forces on active duty who, because of a military order, moves because of a permanent change of station. The move can be yours, your spouse's or your dependents'.
The instructions treat these moves as a permanent change of station:
- a move from your home to your first post of duty when appointed, reappointed, reinstated or inducted;
- a move from one permanent post of duty to another;
- a move from your last post of duty to your home or to a nearer point in the United States, which must occur within 1 year of ending active duty or within the period allowed under the Joint Travel Regulations.
If you are the spouse or dependent of a member 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, to your or the member's home of record, or to a nearer point in the United States.
If you qualify to deduct expenses for more than one move, use a separate Form 3903 for each move. If the military moves you, your spouse and dependents to or from different locations, treat these moves as a single move.
Do not file Form 3903 if you moved in an earlier year, claim only storage fees for your absence from the United States, and the government's payment for those fees is included in box 1 of your Form W-2. In that case the instructions send you to Schedule 1 (Form 1040), line 14, and its storage-fees box.
When to file 3903
Form 3903 is filed with your federal income tax return for the year of the move, because it is attached to Form 1040, 1040-SR, or 1040-NR; the form prints no due date of its own. The instructions say you can deduct expenses that are more than your reimbursements in the year you paid or incurred them.
If you qualify to deduct more than one move, prepare a separate Form 3903 for each move and attach each one to the return. For a move from your last post of duty to your home or a nearer point in the United States, the move must occur within 1 year of ending active duty or within the period allowed under the Joint Travel Regulations to count as a permanent change of station.
For any deadline that applies to your return, check the instructions for your tax return and the latest information at www.irs.gov/Form3903.
Documents you need
- Form W-2: have it at hand for line 4; the amount the government paid you that is not included in box 1 appears in box 12 with code P.
- Your tax return, Form 1040, 1040-SR, or 1040-NR: Form 3903 is attached to it, and line 5 carries to Schedule 1 (Form 1040), line 14.
- An accurate record of each car expense: needed only if you deduct actual out-of-pocket costs such as gas and oil instead of the standard mileage rate of 21 cents a mile.
How to fill out 3903
Enter your name and Social Security number
At the top, write the name(s) shown on your return and your social security number. If you qualify for more than one move, use a separate Form 3903 for each.
Check the certification box
Check the box under "Before you begin" to certify that 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.
Enter transportation and storage on line 1
Enter what you paid to pack, crate and move household goods and personal effects, plus storage and insurance within 30 consecutive days in transit for moves within or to the United States. Leave out services the government provided and expenses reimbursed by an allowance you did not include in income.
Enter travel costs on line 2
Enter travel and lodging from your old home to your new home, including the day you arrive and one trip per person. Do not include meals or house hunting; you may use actual out-of-pocket car costs or 21 cents a mile, plus parking fees and tolls.
Add lines 1 and 2 on line 3
Enter the total of line 1 and line 2 on line 3.
Enter government payments on line 4
Enter the total amount the government paid you for the expenses on lines 1 and 2 that is not included in box 1 of your Form W-2. It should be shown in box 12 of the W-2 with code P.
Compare line 3 and line 4
Answer line 5. If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5; this is your moving expense deduction.
Carry the result to your return
Enter the line 5 deduction on Schedule 1 (Form 1040), line 14. If line 3 is less than line 4, you have no deduction; include the difference on Form 1040, 1040-SR, or 1040-NR, line 1h.
Review and download the completed PDF
Check that the certification box is marked and that lines 1 through 5 match your records and Form W-2. Download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit 3903
Form 3903 is not filed by itself: you attach it to your federal income tax return, Form 1040, 1040-SR, or 1040-NR, and submit the return through the channels described in your tax return instructions. The form prints no separate mailing address, portal or appointment rule.
- With your return: attach the completed Form 3903 to the return. If line 3 is more than line 4, enter the line 5 amount on Schedule 1 (Form 1040), line 14, so Schedule 1 travels with the return as well.
- If line 3 is less than line 4: you have no deduction. Subtract line 3 from line 4 and include the result on Form 1040, 1040-SR, or 1040-NR, line 1h.
- Storage fees only: if you moved in an earlier year, claim only storage fees during your absence from the United States, and the government's payment is included in box 1 of your Form W-2, do not file Form 3903. Enter the fees on Schedule 1 (Form 1040), line 14, and check the storage fees box next to that line.
The IRS publishes the form, instructions and latest information at www.irs.gov/Form3903. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 3903 when you are not a member of the Armed Forces on active duty moving under a military order because of a permanent change of station; for tax years after 2017 the deduction is limited to them.
- Including meals in the travel cost on line 2; the form says not to include the cost of meals.
- Including house hunting expenses or more than one trip per person in line 2.
- Entering the cost of moving or storage services the government provided, or expenses reimbursed by an allowance you did not include in income, on line 1 or 2.
- Counting storage and insurance for longer than 30 consecutive days after the goods leave your former home and before delivery to the new home (moves within or to the United States or its territories).
- Deducting general repairs, maintenance, insurance or depreciation for your car; only actual out-of-pocket costs or the standard mileage rate are allowed, plus parking fees and tolls.
- Combining two separate moves on one form instead of using a separate Form 3903 for each move.
- Entering a line 5 result on Schedule 1 (Form 1040), line 14, when line 3 is equal to or less than line 4; any amount over zero goes on line 1h of your return instead.
- Leaving the certification checkbox unchecked at the top of the form.
Frequently asked questions
What is Form 3903 used for?
Form 3903 is the IRS form used to figure the moving expense deduction of a member of the Armed Forces on active duty who, due to a military order, moves because of a permanent change of station. The result goes on Schedule 1 (Form 1040), line 14.
Can I deduct moving expenses if I am not in the military?
No. The IRS instructions say that 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 move under a military order because of a permanent change of station.
Where do I attach Form 3903?
Attach it to Form 1040, 1040-SR, or 1040-NR. The form is not filed alone and prints no separate address. The line 5 deduction is entered on Schedule 1 (Form 1040), line 14, so it is submitted with your return.
What goes on line 4 of Form 3903?
Line 4 is the total amount the government paid you for the expenses on lines 1 and 2 that is not included in box 1 of your Form W-2. It should appear in box 12 of the W-2 with code P. Do not include the value of government moving or storage services.
What mileage rate can I use on Form 3903 for 2025?
For 2025 the standard mileage rate for using your vehicle to move to a new home is 21 cents a mile. You can use it instead of actual out-of-pocket costs such as gas and oil, and add parking fees and tolls to either method.
What if I have more than one military move in a year?
Use a separate Form 3903 for each move if you qualify to deduct expenses for more than one. The exception is when the military moves you, your spouse and dependents to or from different locations: those moves are treated as a single move.
Can I deduct meals or house hunting costs on Form 3903?
No. Line 2 says not to include the cost of meals, and the instructions say not to include house hunting expenses. Lavish lodging, unnecessary side trips and return trips to your former residence are also not deductible.
Can I fill out Form 3903 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you attach it to your tax return and submit the return through the IRS channels.
Ready to fill out 3903?
Fill out 3903 now