This form, sad to say, is a lot simpler than it used to be. Why is this sad? Because the reason it is simpler is because there is now less you can deduct in connection with a work-related move. Tax legislation in 1993 pared the deduction to the bone. A silver lining, though, is that you can claim your moving expense deduction as an "above-the-line" adjustment to income, rather than as an itemized deduction. This means you can benefit from the tax break even if you don't itemize.
At the top of the form, if line c is less than 50 miles, then we blank out several calculated numbers at the bottom of the form. We do not blank out the rest of the form. This approach allows you to fill in the rest of the form, and then fill in the mileage numbers, if that is the way you would like to fill in this form.
Exception: Even if the mileage difference is less than 50 miles, if you "X" the boxes for members of the armed forces moved in connection with a permanent change of station, we will compute the entire form.
If your employer paid more than the amount of your actual moving expenses, the excess is income to you, and we include it in line 7 of Form 1040.