3913: Moving Expense Deduction (2025)
California · FTB · Used for tax years 2025
California Form 3913 calculates your moving expense deduction using transportation, storage, and travel costs, including lodging but not meals. It accounts for employer or government payments for those expenses that are not included in your federal Form W-2 wages and attaches to
Who files this form
California Form 3913 is used to calculate the moving expense deduction for tax year 2025. Attach it to your California Form 540 or Form 540NR.
Before completing the calculation, the form directs:
- Military members to the Members of the Armed Forces section of the instructions.
- Non-military members to the Distance Test and Time Test in the instructions to find out whether they can deduct moving expenses.
Those instructions were not provided here, so this text alone does not establish whether you qualify.
What you'll need
To complete Form 3913, have the following information available:
- Your name as shown on your tax return and your SSN or ITIN.
- Transportation and storage costs for household goods and personal effects.
- Travel costs, including lodging, from your old home to your new home. Do not include meals.
- Amounts your employer or the government paid you for those expenses that are not included in box 1 of your federal Form W-2.
The form is attached to California Form 540 or Form 540NR. It also directs non-military filers to report the applicable result on Schedule CA (540 or 540NR).
How to file
Attach Form 3913 to your California Form 540 or Form 540NR. The supplied form does not give a mailing address or e-filing instructions.
To complete the calculation:
- Enter household goods transportation and storage costs on line 1.
- Enter travel and lodging costs, excluding meals, on line 2.
- Add lines 1 and 2 on line 3.
- On line 4, enter employer or government payments for those expenses that are not included in Form W-2, box 1.
- Compare lines 3 and 4.
If line 3 is greater than line 4, subtract line 4 from line 3. Enter the deduction on line 5 and on Schedule CA (540), Part I, line 14, column C, or Schedule CA (540NR), Part II, line 14, column C.
If line 3 is not greater than line 4, you cannot deduct moving expenses. If line 4 exceeds line 3, 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.
Military members: If you checked Yes for military member, the form says you have no California adjustment. Do not enter the result on Schedule CA (540 or 540NR); see the instructions.
Common mistakes
- Including meals: Line 2 specifically says not to include meal costs.
- Skipping the eligibility instructions: Before starting, review the military-member instructions or the distance and time tests, as applicable.
- Claiming a deduction when line 3 is not greater than line 4: The form says no moving expense deduction is allowed in that case.
- Entering a California adjustment as a military member: If you checked Yes for military member, do not enter the result on Schedule CA (540 or 540NR).
- Forgetting the attachment: Attach Form 3913 to Form 540 or Form 540NR.
Questions people ask
Can I include lodging and meals?
Include lodging in the travel costs on line 2, but do not include meals.
Where do I enter employer or government payments?
On line 4, enter payments for the expenses listed on lines 1 and 2 that are not included in box 1 of your federal Form W-2.
What if my expenses equal the payments on line 4?
If line 3 is not greater than line 4, the form says you cannot deduct your moving expenses.
Do military members report the result on Schedule CA?
If you checked Yes for military member, the form says you have no California adjustment and should not enter the result on Schedule CA (540 or 540NR). It directs you to the instructions.