3913: Moving Expense Deduction (2024)
California · FTB · Used for tax years 2024
California Form 3913 calculates your moving expense deduction for 2024 and attaches to Form 540 or Form 540NR. It reports transportation and storage costs for household goods and personal effects, travel costs including lodging but not meals, and employer or government payments f
Who files this form
Form FTB 3913 is used to calculate the California moving expense deduction and is attached to California Form 540 or Form 540NR.
Before completing the form:
- Military members are directed to the Members of the Armed Forces section of the instructions.
- Non-military members are directed to the Distance Test and Time Test in the instructions to find out whether they can deduct moving expenses.
Those instructions were not provided, so the form text alone does not establish whether you qualify.
What you'll need
The form calls for:
- Your name as shown on your tax return and your SSN or ITIN.
- Amounts spent transporting and storing household goods and personal effects.
- Travel costs, including lodging, from your old home to your new home. Do not include meals.
- The amount your employer or the government paid you for those expenses that was not included in box 1 of your federal Form W-2.
- California Form 540 or Form 540NR, to which you attach FTB 3913.
The form also directs you to Schedule CA (540) or Schedule CA (540NR) for any applicable California adjustment.
How to file
Attach your completed 2024 FTB 3913 to your California Form 540 or Form 540NR. The supplied form does not provide a mailing address or e-filing instructions.
To complete the calculation:
- Enter transportation and storage costs on line 1.
- Enter travel costs, including lodging but not meals, on line 2.
- Add lines 1 and 2 and enter the total on line 3.
- On line 4, enter employer or government payments for those expenses that are not included in box 1 of your federal Form W-2.
- Compare lines 3 and 4. If line 3 is greater, subtract line 4 from line 3 to calculate your deduction.
For non-military members, enter the deduction on Schedule CA (540), Part I, line 14, column C, or Schedule CA (540NR), Part II, line 14, column C. If line 3 is less than line 4, report the difference on Schedule CA (540), Part I, Section A, line 1h, column C, or Schedule CA (540NR), Part II, Section A, line 1h, column C.
If you checked Yes for military member, the form says you have no California adjustment. Do not enter the result on Schedule CA.
Common mistakes
- Including meals: Line 2 specifically says not to include meal costs.
- Skipping the eligibility instructions: Before starting line 1, review the military-member instructions or the non-military distance and time tests, as applicable.
- Claiming a deduction when line 3 is not greater than line 4: The form says you cannot deduct your moving expenses in that case.
- Entering a California adjustment after checking Yes for military member: The form says not to enter the result on Schedule CA.
- Forgetting the attachment: Attach FTB 3913 to California Form 540 or Form 540NR.
Questions people ask
Can I include lodging and meals?
Line 2 includes travel and lodging from your old home to your new home, but it specifically excludes meals.
Where do I report payments from my employer or the government?
On line 4, enter payments for the expenses listed on lines 1 and 2 that were not included in box 1 of your federal Form W-2.
What if line 3 equals line 4?
You cannot deduct your moving expenses. Line 5 allows a deduction only when line 3 is greater than line 4.
What if I checked Yes for military member?
Review the Members of the Armed Forces section of the instructions before completing line 1. At line 5, the form says you have no California adjustment and should not enter the result on Schedule CA.