AR3903: Moving Expenses (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR3903 calculates your moving expense deduction for your 2024 Arkansas individual income tax return. It lists transportation and storage costs for household goods and personal effects, travel and lodging costs excluding meals, and employer payments for those expenses that ar
Who files this form
Arkansas Form AR3903 is used to figure a moving expense deduction for tax year 2024.
Before claiming the deduction, the form directs you to check the Distance Test and Time Test in the instructions. Members of the Armed Forces should also check the instructions that apply to them. Those instructions were not provided, so the eligibility rules cannot be explained here.
What you'll need
Have the following information available to complete the form:
- The name or names shown on your return and your Social Security number.
- Transportation and storage expenses for household goods and personal effects.
- Travel expenses, including lodging, from your old home to your new home, excluding meals.
- Employer payments for those expenses and your Form W-2, so you can identify payments not included in box 1 wages.
Common mistakes
- Including meals: The form specifically says not to include meal costs in travel expenses.
- Skipping the eligibility checks: Before you begin, the form directs you to the Distance Test and Time Test in the instructions, plus the Armed Forces instructions if applicable.
- Claiming a deduction when line 3 is not greater than line 4: The form says you cannot deduct moving expenses in that case.
Questions people ask
What expenses does AR3903 list?
Line 1 lists transportation and storage of household goods and personal effects. Line 2 lists travel, including lodging, from your old home to your new home. Do not include meals. Both expense lines refer you to the instructions for details.
How do I report employer payments?
On line 4, enter the total your employer paid you for expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 as wages.
Where do I report the moving expense deduction?
Add lines 1 and 2 to get line 3. If line 3 is greater than line 4, subtract line 4 from line 3. Enter the result on AR3903, line 5, and Form AR1000ADJ, line 8.
What if line 4 is equal to or greater than line 3?
You cannot deduct your moving expenses. If line 4 is greater than line 3, subtract line 3 from line 4 and include the difference on Form AR1000F/AR1000NR, line 8.