Also, your move must be closely related both in time and place to the start of work at your new job location. But you must meet both the distance and time tests that follow prior to completing line 1 through line 5 of form FTB 3913. If you move to a new home because of a new principal workplace, you may be able to deduct your moving expenses whether you are self-employed or an employee. Who Can Deduct Moving Expenses Non-military Members If you qualify to deduct expenses for more than one move, use a separate form FTB 3913 for each move. citizen or resident alien to deduct your expenses. If the new workplace is outside the United States or its possessions, you must be a U.S. Use form FTB 3913 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace) or if you are a member of the Armed Forces on active duty and, due to a military order, you move because of a permanent change of station. If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax.

You can deduct the expenses that are more than your reimbursements in the year you paid or incurred the expenses.įor members of the Armed Forces, refer to General Information B, under the Members of the Armed Forces section for further instructions.Įstimated tax. If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. However, if any reimbursements or allowances (other than dislocation allowances, temporary lodging expenses, temporary lodging allowances, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on federal Form W-2, the excess still must be included in wages as income on Schedule CA (540), California Adjustments – Residents, Part I, Section A, line 1h, column C or Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, Part II, Section A, line 1h, column C. Generally, if the total reimbursements or allowances that you receive from the employer because of the move are more than your actual moving expenses, the employer must include the excess in your wages on federal Form W-2, Wages and Tax Statement. Attach the completed form FTB 3913 to Form 540, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. Moving Expense Deduction – For taxable years beginning on or after January 1, 2021, taxpayers should file California form FTB 3913, Moving Expense Deduction, to claim moving expense deductions.

For July 1, 2022, through December 31, 2022, the standard mileage rate for using your vehicle to move to a new home is 22 cents a mile. Standard Mileage Rate – For January 1, 2022, through June 30, 2022, the standard mileage rate for using your vehicle to move to a new home is 18 cents a mile. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

Moving expenses tax deduction 2012