How do I claim and report deductible moving expenses?
If you meet the distance test and the time test, and are thereby entitled to claim a deduction for your moving expenses, you can calculate those expenses by using federal tax Form 3903. Once you have calculated the qualified expenses using that form, you can enter them onto your Form 1040 and subtract the amount from your gross income.
If you are deducting your moving expenses, you have to use Form 1040 - you cannot take this deduction with Form 1040EZ or Form 1040A. However, unlike many other deductions, you do not have to itemize to claim your moving expenses - they can be deducted even if you simply take the standard deduction.