AR3903: Moving Expenses (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR3903 is used to calculate the moving expense deduction for Arkansas individual income tax. It reports transportation and storage costs for household goods and personal effects, travel and lodging costs excluding meals, and employer payments for those expenses that are not
Who files this form
Arkansas Form AR3903 is used to figure a moving expense deduction for tax year 2025.
Before claiming the deduction, the form says 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 supplied text does not establish who qualifies.
What you'll need
To complete the form, have the following information available:
- 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.
- Your Form W-2 and the amount your employer paid for those expenses that is not included in box 1.
Common mistakes
- Including meals: The form specifically says not to include meal costs in travel expenses.
- Skipping the eligibility checks: Before beginning, review the Distance Test and Time Test in the instructions, plus the Armed Forces guidance if applicable.
- Claiming a deduction when line 3 is not more than line 4: The form says you cannot deduct moving expenses in that situation.
Questions people ask
What expenses are listed on AR3903?
Line 1 covers transportation and storage of household goods and personal effects. Line 2 covers travel, including lodging, from your old home to your new home. Meals are excluded. Both 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 the expenses on lines 1 and 2 that is not included in box 1 of your Form W-2.
Where does the moving expense deduction go?
If line 3 is more than line 4, subtract line 4 from line 3. Enter the result on line 5 of AR3903 and on Form AR1000ADJ, line 8.
What if employer payments on line 4 exceed the expenses on line 3?
You cannot claim a moving expense deduction. Subtract line 3 from line 4 and include the result on Form AR1000F or AR1000NR, line 8.