How to Fill Out IRS Form 3903 (w/Examples) + FAQs

Yes, you can still deduct moving expenses on your federal return — but only if you are an active-duty member of the U.S. Armed Forces moving because of a military order and a permanent change of station. Everyone else lost this deduction when the Tax Cuts and Jobs Act suspended it for tax years 2018 through 2025, and Congress has not reinstated it for civilians on 2025 or 2026 returns.

The problem is that millions of Americans relocate each year, and many wrongly assume their moving costs are deductible. According to the U.S. Census Bureau, about 8.4% of Americans move each year, yet under current federal law only roughly 1.3 million active-duty service members qualify to file Form 3903. Filing the form when you are not eligible can trigger an IRS notice, a denied refund, or a 20% accuracy-related penalty under IRC §6662.

Here is what you will learn in this guide:

• 🪖 Who qualifies to file Form 3903 under the current rules in IRC §217(g)
• 📋 A line-by-line walkthrough of every box on Form 3903 with dollar-figure examples
• 💵 Which moving costs count, which do not, and how to handle reimbursements from the Defense Finance and Accounting Service
• 🌎 How states like California, New York, and New Jersey still allow civilian moving deductions even though federal law does not
• ⚠️ The most common mistakes that get returns flagged, plus what happens when the TCJA provisions sunset after December 31, 2025

What Is IRS Form 3903 and Why It Exists

Form 3903, Moving Expenses, is the one-page IRS form that lets a qualifying taxpayer deduct unreimbursed moving costs as an adjustment to income on Schedule 1 of Form 1040. The deduction lowers your adjusted gross income, which can also lower state tax, student loan payments tied to AGI, and certain phase-outs. The form has existed since the 1960s, but its scope changed dramatically in 2017.

Before the TCJA, almost any worker who moved at least 50 miles for a new job and worked full time at the new location could claim the deduction under the older version of IRC §217. The TCJA limited the deduction to active-duty Armed Forces members for tax years 2018 through 2025. The consequence is steep: a civilian who claims moving expenses today will see the deduction disallowed and may owe back tax plus interest from the original due date.

A common misconception is that remote workers, gig workers, or self-employed people get a separate carve-out. They do not. The statute only carves out members of the Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station, as confirmed in the current Form 3903 Instructions.

The Statutory Basis Under IRC §217

The legal foundation sits in Internal Revenue Code §217, which allows a deduction for moving expenses “in connection with the commencement of work.” Subsection (g) preserves the deduction for active-duty members of the Armed Forces. The plain-English meaning is that the IRS treats a military move as a job-related move by default, without forcing the service member to meet the time and distance tests civilians used to face.

The consequence of falling outside §217(g) is total disallowance. For example, a National Guard member who is not on active duty cannot use Form 3903 even if the move is service-connected. A common misconception is that any uniformed move qualifies, but only orders that read “permanent change of station” or are tied to retirement, separation, or a related move within one year of separation count, as explained in IRS Publication 3, Armed Forces’ Tax Guide.

How TCJA Changed the Landscape

The Tax Cuts and Jobs Act of 2017 suspended the civilian moving expense deduction and the related employer exclusion under IRC §132(g). It also made employer-paid moving reimbursements taxable wages for civilians. The consequence is that a private-sector hire who receives a $20,000 relocation package now sees that amount in Box 1 of their Form W-2 and pays income and payroll tax on it.

For example, Marcus, a software engineer, accepted a job in Austin in 2025 and received $25,000 in relocation help. His W-2 reflects $25,000 in extra wages, and he cannot offset that with Form 3903 because he is a civilian. A common misconception is that “gross-up” payments fix this, but a gross-up only covers the employee’s tax on the benefit and does not restore the deduction.

Who Can Use Form 3903 in 2025 and 2026

Only active-duty members of the U.S. Armed Forces can file Form 3903 for 2025 returns filed in 2026, per the language preserved in IRC §217(g) and reaffirmed in the latest Form 3903 Instructions. The Armed Forces include the Army, Navy, Marine Corps, Air Force, Space Force, and Coast Guard, plus their reserve components when called to active duty. The move must be due to a military order and must be a permanent change of station.

A “permanent change of station” includes a move from your home to your first post of active duty, a move from one permanent post to another, and a move from your last post to your home or a nearer point in the United States. The last move must occur within one year of ending active duty, or within the period allowed under the Joint Travel Regulations. The consequence of missing that one-year window is loss of the deduction, even for an otherwise qualifying veteran.

A common misconception is that a spouse or dependent must travel with the service member to claim the costs. They do not. The service member can deduct the costs of moving the household, even if family members travel separately, as long as the costs are reasonable and tied to the same PCS order, per IRS Publication 521 (which still references the rules retained for the Armed Forces).

Active Duty, Reservists, and Retirees

Active-duty members qualify automatically when moving on PCS orders. Reservists qualify only when called or ordered to active duty for more than 180 days, or for an indefinite period, and the move is incident to that call. Retirees and separating members qualify for the final move home, but only if it happens within one year of separation, unless they can show a reasonable cause for the delay under Treasury Regulation §1.217-2.

The consequence of missing the active-duty trigger is that the move is treated like a civilian move, which is currently nondeductible. For example, Sergeant Lopez leaves active duty on March 1, 2025, and moves home on February 1, 2026 — she qualifies because the move happened within 12 months. A common misconception is that you must move directly from your last post; you can move to any place in the United States that is not farther from the last post than your former home, as the instructions explain.

Surviving Spouses and Dependents

If a service member dies while on active duty, the surviving spouse and dependents can still claim moving expenses on Form 3903 for a move to the United States. The move must occur within six months of the service member’s death, and it must originate from a former post outside the United States. This rule sits in IRC §217(g)(2) and is summarized in the Form 3903 instructions.

The consequence of missing the six-month window is the same as for retirees: the deduction disappears. For example, Mrs. Chen, whose husband died in Germany in January 2025, moves with her two children to Texas in May 2025 — she qualifies and files Form 3903 with her 2025 return. A common misconception is that the surviving spouse must file a joint return; she may file as a qualifying surviving spouse if eligible, per IRS Publication 17.

Line-by-Line Walkthrough of Form 3903

Form 3903 is short, but every line carries a tax consequence. The form has five numbered lines plus a name and Social Security number block at the top. Always use the SSN of the service member whose PCS order triggered the move, not the spouse’s, unless the service member is deceased.

The form flows like this: Line 1 captures transportation and storage of household goods, Line 2 captures travel costs for you and your household, Line 3 totals those two, Line 4 records government reimbursements that were not included in your W-2 wages, and Line 5 produces the deduction that flows to Schedule 1, Line 14. Get any line wrong and you risk either an audit or a smaller refund than you deserve.

Top of Form: Name and SSN

Enter the name as it appears on your tax return. Enter the service member’s SSN. The consequence of mismatching names — say, putting only the spouse’s name when the order is in the service member’s name — is an IRS letter asking for clarification or proof of eligibility.

For example, Petty Officer Davis and her husband file jointly. She enters “Jasmine Davis” and her own SSN at the top because the PCS order is hers. A common misconception is that the higher earner’s name should appear; the form requires the qualifying service member’s information regardless of who earns more.

Line 1: Transportation and Storage of Household Goods

Line 1 captures the cost of packing, crating, transporting, and storing household goods and personal effects. You can include in-transit storage for up to 30 consecutive days after the items leave your old home and before delivery to your new home, per the Form 3903 instructions. You can also include the cost of connecting and disconnecting utilities required because of the move.

The consequence of including non-qualifying costs — for example, a security deposit on the new home or the cost of breaking a lease — is partial disallowance. For example, Captain Miller pays $4,200 to a moving company and $300 for 20 days of in-transit storage, so he enters $4,500 on Line 1. A common misconception is that the cost of shipping a second car always counts; only the cost of one vehicle move per family member who needs it generally qualifies, and only when reasonable.

Line 2: Travel Expenses to the New Home

Line 2 captures travel and lodging for you and members of your household on the way to the new home. Meals are not deductible. You can use actual car expenses (gas and oil) or the standard mileage rate for moving, which the IRS sets each year — for 2025, the moving mileage rate for Armed Forces members is 21 cents per mile, per IRS Notice 2024-08 and the annual mileage updates posted on IRS.gov.

The consequence of mixing meal costs into Line 2 is denial of those amounts and possible accuracy penalties. For example, Lieutenant Park drives 1,200 miles from Norfolk to San Diego, pays $180 for two nights of lodging, and uses the standard mileage rate; she enters $432 (1,200 × $0.21) plus $180 = $612 on Line 2. A common misconception is that side trips count; only the shortest, most direct route counts, and any sightseeing miles must be removed.

Line 3: Add Lines 1 and 2

Line 3 is simple math: add Line 1 and Line 2. The consequence of an arithmetic error here ripples to Line 5 and to Schedule 1.

For example, Captain Miller has $4,500 on Line 1 and $612 on Line 2, so Line 3 is $5,112. A common misconception is that you can also add personal expenses like new driver’s licenses or pet boarding; you cannot, and the Form 3903 instructions specifically list these as nondeductible.

Line 4: Government Reimbursements Not in Wages

Line 4 captures the total reimbursement or in-kind services the government provided that were excluded from your W-2, Box 1. Common examples include dislocation allowance, temporary lodging expense, and government-procured transportation, all detailed in the DFAS PCS travel guide. If the government moved your goods directly and you never paid out of pocket, the value of that service goes on Line 4.

The consequence of forgetting Line 4 is a deduction that is too large, which the IRS will catch through information matching. For example, Captain Miller received $3,000 in nontaxable PCS reimbursements not shown in W-2 wages, so he enters $3,000 on Line 4. A common misconception is that taxable reimbursements (those included in W-2 wages with code “P” formerly used) belong here; they do not, because you already paid tax on them.

Line 5: Your Moving Expense Deduction

Line 5 instructs you to subtract Line 4 from Line 3. If Line 3 is more than Line 4, the difference is your deduction, which you carry to Schedule 1, Line 14. If Line 4 is equal to or larger than Line 3, you have no deduction, and any excess reimbursement that was excluded from wages must be reported as “Other income” on Schedule 1, Line 8.

The consequence of skipping the income pickup when Line 4 exceeds Line 3 is unreported income, which can lead to an automated CP2000 notice. For example, Captain Miller subtracts $3,000 from $5,112 and enters $2,112 on Line 5. A common misconception is that the deduction is limited by AGI; it is not — it is an above-the-line adjustment that anyone in the Armed Forces can take regardless of income.

Three Most Common Filing Scenarios

Below are the three PCS scenarios that show up most often on Form 3903. Each table walks through the move and the resulting tax outcome.

Scenario 1: Stateside PCS With Personal Move

Move Detail	Tax Outcome
Sergeant Reyes drives 950 miles from Fort Liberty to Fort Bliss with PCS orders	Mileage at 21¢ per mile = $199.50 on Line 2
Pays a moving company $3,800 to ship household goods	$3,800 on Line 1
Spends $240 on two nights of lodging during the drive	Add to Line 2 for total $439.50
Receives a $1,500 dislocation allowance not in W-2 wages	$1,500 on Line 4
Total deduction on Line 5	$4,239.50 — $1,500 = $2,739.50

Scenario 2: Overseas PCS With Government Shipment

Move Detail	Tax Outcome
Lieutenant Commander Patel receives orders from San Diego to Yokosuka, Japan	Move qualifies as PCS under §217(g)
Government ships household goods directly at no cost to her	Value reported on Line 4, not Line 1
She pays $1,400 for airfare for her two children (not covered by orders)	$1,400 on Line 2
She pays $600 for 25 days of in-transit storage of off-base items	$600 on Line 1
Reimbursement excluded from wages totals $2,200	Line 5 = $2,000 — $2,200 = $0 deduction, with $200 reported as other income

Scenario 3: Final Move Home After Separation

Move Detail	Tax Outcome
Master Sergeant Hill separates from active duty on June 30, 2025	One-year clock starts
Moves from Ramstein, Germany to Tampa, Florida on March 15, 2026	Within 12 months — qualifies
Pays $7,500 in unreimbursed shipping for personal vehicle and goods	$7,500 on Line 1
Pays $900 in airfare for himself and his spouse	$900 on Line 2
Receives $0 in nontaxable reimbursement	Line 5 deduction = $8,400

Concrete Examples With Named Service Members

Real numbers make the form click. Below are three named examples that show how Form 3903 interacts with real life.

Example 1: Captain Olivia Chen, Army

Captain Olivia Chen receives PCS orders from Fort Drum, NY to Joint Base Lewis-McChord, WA on August 1, 2025. She drives 2,800 miles, ships $5,200 of household goods, pays $480 for four nights of lodging, and receives $2,400 in nontaxable PCS reimbursements. Her Line 1 is $5,200, her Line 2 is $588 (2,800 × $0.21) + $480 = $1,068, her Line 3 is $6,268, her Line 4 is $2,400, and her Line 5 deduction is $3,868.

She enters $3,868 on Schedule 1, Line 14, which lowers her AGI by the same amount. The consequence is roughly $851 in federal tax savings at her 22% marginal bracket, plus a smaller state liability in Washington (which has no income tax) and any AGI-driven phase-outs at the federal level. A common misconception is that the deduction also reduces self-employment tax; it does not, because it is an income tax adjustment only.

Example 2: Petty Officer Marcus Rivera, Navy

Petty Officer Marcus Rivera moves from Naval Base San Diego to Naval Station Mayport, FL with his wife and two children. He pays $6,100 for a moving company, drives 2,500 miles, and pays $360 for three nights of lodging. He receives $5,000 in dislocation and travel reimbursements not included in his W-2.

His Line 1 is $6,100, his Line 2 is $525 + $360 = $885, his Line 3 is $6,985, his Line 4 is $5,000, and his Line 5 is $1,985. The consequence of his $5,000 reimbursement is a much smaller deduction, which is exactly how Congress designed the rule under IRC §217(g)(3). A common misconception is that he can also deduct the cost of new license plates and a Florida driver’s license; those personal costs are not deductible.

Example 3: Staff Sergeant Aisha Brown, Air Force

Staff Sergeant Aisha Brown receives orders from Travis AFB, CA to Ramstein AB, Germany. The Air Force ships her household goods directly and books her flight. She pays $0 out of pocket but receives a $1,800 dislocation allowance excluded from wages.

Because she had no out-of-pocket costs, her Line 1 and Line 2 are $0, her Line 3 is $0, her Line 4 is $1,800, and the $1,800 excess reimbursement must be reported as other income on Schedule 1, Line 8. The consequence is roughly $396 in additional federal tax at her 22% bracket. A common misconception is that DLA is always tax-free; it is excluded from wages, but if it exceeds qualifying expenses on Form 3903, the excess becomes taxable.

Mistakes to Avoid When Filing Form 3903

Form 3903 looks simple, but small errors create big problems. Below are the most common mistakes the IRS flags on military returns, drawn from the Taxpayer Advocate Service annual report and the Form 3903 instructions.

• Filing as a civilian — claiming the deduction without active-duty PCS orders, which leads to outright disallowance and possible accuracy penalties under IRC §6662.
• Including meal costs on Line 2 — the TCJA-era rules and the older statute both bar meals during the move.
• Forgetting Line 4 reimbursements — failing to report nontaxable government payments inflates the deduction and triggers a CP2000 notice.
• Using the wrong mileage rate — applying the business or medical rate instead of the moving rate (21¢ for 2025) leads to overstatement.
• Deducting house-hunting trips — these were nondeductible even before TCJA and remain nondeductible now under IRC §217(b)(2).
• Deducting lease-break fees, security deposits, or new home closing costs — these are personal costs, not moving costs, per IRS Publication 521.
• Counting more than 30 days of in-transit storage — only the first 30 consecutive days qualify.
• Missing the one-year window for separation moves — a move 13 months after separation generally fails the timing test.
• Claiming the deduction twice — once on the federal return and again as if state rules mirror federal rules without checking the state’s conformity status.
• Mixing taxable and nontaxable reimbursements — only the nontaxable portion goes on Line 4.
• Forgetting to pick up excess reimbursement as income — when Line 4 exceeds Line 3, the difference is taxable.
• Filing without supporting documents — without receipts and PCS orders, an audit easily wipes out the deduction.

Federal Versus State Rules: Where Civilians Still Win

Even though federal law blocks civilian moving deductions through 2025, several states broke from federal conformity and still let civilians deduct moving expenses on the state return. The list of nonconforming states includes California, New York, New Jersey, Massachusetts, Pennsylvania, Hawaii, and Arkansas.

State	Civilian Moving Deduction Allowed?	Key Source
California	Yes, conforms to pre-TCJA §217	FTB Schedule CA
New York	Yes, decoupled from TCJA	NY Form IT-225
New Jersey	Yes, but limited and unique rules	NJ-1040 Instructions
Massachusetts	Yes, allows under MA personal income tax	Mass.gov DOR
Pennsylvania	Yes, for unreimbursed business moves	PA Schedule UE
Hawaii	Yes, conforms to pre-TCJA federal rules	Hawaii DOTAX
Arkansas	Yes, allows on state return	Arkansas DFA

The consequence of ignoring state conformity is missing real money. For example, Mr. Nguyen, who moved from Fresno to Los Angeles for a new job in 2025, cannot deduct moving costs federally but can deduct them on his California return using Schedule CA (540). A common misconception is that all states with income tax follow federal rules; many do, but the seven listed above do not.

Do’s and Don’ts of Form 3903

A short list of habits separates a clean return from an audit-bait return. Use these as your final pre-filing checklist.

• Do keep PCS orders, receipts, and a mileage log for at least three years per IRC §6501, because the IRS can audit within that window.
• Do use the IRS-published moving mileage rate, not the business rate, since the rates differ each year.
• Do report excess nontaxable reimbursements as income, because failing to do so creates an underreporting issue.
• Do check your state’s conformity, because a federal “no” can still mean a state “yes.”
• Do file electronically through IRS Free File or MilTax to reduce math errors.
• Don’t include meals, because the statute excludes them for everyone.
• Don’t deduct house-hunting or temporary living costs, because these were never qualifying moving costs.
• Don’t combine multiple moves on one Form 3903; file a separate Form 3903 for each PCS, because each move has its own reimbursement set.
• Don’t ignore W-2 Box 12 codes, because some allowances are already in wages and should not appear on Line 4.
• Don’t sign the return until Line 5 ties to Schedule 1, Line 14, because a mismatched figure stalls the refund.

Pros and Cons of the Current Form 3903 Rules

Even within the narrow military carve-out, the rules carry tradeoffs. Knowing them helps you plan a PCS year more effectively.

• Pro: The deduction is above-the-line, so it lowers AGI directly and helps with phase-outs tied to AGI.
• Pro: There is no time or distance test for active-duty PCS moves, unlike the old civilian rules.
• Pro: The deduction can stack with the Earned Income Tax Credit and the Child Tax Credit since a lower AGI can boost both for some service members.
• Pro: MilTax software walks the form line by line at no charge, reducing preparer fees.
• Pro: Surviving spouses and dependents retain the benefit, providing financial support during a hard time.
• Con: Civilians get nothing federally through tax year 2025, even when the move is required by an employer.
• Con: Excess nontaxable reimbursements become taxable income, which surprises many first-time PCS movers.
• Con: Meals during the move are nondeductible, which can be a meaningful cost on a long drive.
• Con: Recordkeeping is heavy, because the IRS requires receipts for all amounts on Lines 1 and 2.
• Con: State rules vary, so dual-state filers must do extra work to capture state benefits.

What Happens After the TCJA Sunset

Many of the TCJA individual provisions, including the suspension of the civilian moving deduction, were scheduled to expire after December 31, 2025. Congress passed extension legislation in 2025 that, depending on the final form, may keep the suspension in place or restore the older rules; readers should check the latest IRS news releases and the Joint Committee on Taxation for current status before filing 2026 returns.

If the deduction returns for civilians, the older IRC §217 framework would likely come back, including the 50-mile distance test and the 39-week (or 78-week for self-employed) work test. The consequence is that a civilian who moves in early 2026 should keep complete records now, because retroactive eligibility could appear when Congress finalizes any tax package. A common misconception is that the IRS will issue refunds automatically; even after a law change, taxpayers usually must file an amended return on Form 1040-X.

Recordkeeping During the Uncertainty

Even if you are not sure whether you will qualify, keep every receipt, mileage log, and reimbursement statement. The IRS recordkeeping guidance recommends three years from the filing date, but six years is safer when income is unusual. The consequence of poor records is a denied deduction even when the law is on your side.

For example, Mr. and Mrs. Alvarez moved from Ohio to North Carolina in February 2026 for new jobs. They saved every receipt in a shared cloud folder, recorded mileage daily, and kept their employer’s relocation policy. A common misconception is that credit-card statements alone suffice; the IRS prefers itemized receipts that show what was purchased.

Key Court Rulings That Still Matter

Several older cases continue to shape how the IRS reads §217, even after TCJA. In Stratton v. Commissioner, 448 F.2d 1030 (9th Cir. 1971), the court held that “moving expenses” must be tied to the move itself, not to acquiring a new residence. In Aksomitas v. Commissioner, 50 T.C. 679 (1968), the Tax Court reinforced that personal living costs at the new location are not part of the deduction.

The consequence of these rulings is a narrow, literal reading of “moving expenses.” For example, an active-duty member who tries to deduct $3,000 in temporary lodging at the new post will lose under Aksomitas even though the spending was real. A common misconception is that pre-TCJA case law no longer matters; it absolutely does, because the surviving §217(g) language uses the same definitions the courts already interpreted.

Filing Mechanics and Software Tips

You attach Form 3903 to your Form 1040 and carry the Line 5 figure to Schedule 1, Line 14. E-filing is faster and reduces math errors, and active-duty members can file free through MilTax, which is provided by the Department of Defense in partnership with Military OneSource.

If you use commercial software, look for the “moving expenses (military)” interview, not the general moving expenses screen, because some products hide the form behind that toggle. The consequence of using the wrong screen is that the software may suppress Form 3903 entirely. A common misconception is that paper filing is safer; e-filed returns actually have a far lower error rate, per the IRS Filing Season Statistics.

When to Hire a Professional

A PCS year often involves multi-state filing, a working spouse under the Military Spouses Residency Relief Act, and education or housing benefits. A credentialed preparer — an Enrolled Agent or a CPA — can identify state-level deductions and credits that software misses.

The consequence of going it alone in a complex year can be hundreds or thousands of dollars in lost benefits. For example, Major Thompson moved from Virginia to Alabama mid-year while his wife kept her Virginia teaching job; an EA caught the MSRRA election and saved them $1,200 in Alabama tax. A common misconception is that base legal offices prepare returns; many do through VITA, but services vary by installation.

FAQs

Can civilians still deduct moving expenses on their federal return for 2025?

No. The TCJA suspended the civilian moving expense deduction for tax years 2018 through 2025, leaving only active-duty Armed Forces members eligible to file Form 3903 for 2025 returns.

Are PCS moves automatically deductible without time or distance tests?

Yes. Active-duty members moving on a permanent change of station do not have to meet the old 50-mile distance test or the 39-week work test that civilians once faced.

Can I deduct meals during my move on Form 3903?

No. Meals during the move have been nondeductible since 1994, so do not include any food or beverage costs on Line 2 of the form.

Does my spouse’s name go at the top of Form 3903?

No. The active-duty service member’s name and Social Security number go at the top, even on a joint return where the spouse earns more income.

Can reservists use Form 3903?

Yes. Reservists called or ordered to active duty for more than 180 days, or for an indefinite period, qualify when the move is incident to that call to active duty.

Is dislocation allowance taxable income?

No. Dislocation allowance is excluded from W-2 wages, but if it exceeds your qualifying moving expenses on Form 3903, the excess becomes taxable other income.

Can I deduct the cost of breaking my lease?

No. Lease-break fees are personal costs and have never qualified as deductible moving expenses, even before the TCJA changes took effect.

Can a surviving spouse file Form 3903?

Yes. A surviving spouse and dependents can file Form 3903 for a move to the United States within six months of an active-duty member’s death from an overseas post.

Do all states follow the federal moving expense rules?

No. California, New York, New Jersey, Massachusetts, Pennsylvania, Hawaii, and Arkansas decoupled from TCJA and still allow civilian moving deductions on the state return.

Can I deduct mileage for moving on Form 3903?

Yes. You can use the IRS moving mileage rate, which is 21 cents per mile for 2025, applied to the shortest, most direct route from the old home to the new home.

Can I deduct house-hunting trips?

No. House-hunting trips have never qualified for the moving expense deduction, even when the broader civilian deduction was available before 2018.

Will the moving expense deduction return for civilians in 2026?

No. As of early 2026, no enacted federal law restores the civilian moving deduction; check the latest IRS guidance before filing because Congress can still change this.

Can I deduct storage costs for my household goods?

Yes. You can deduct in-transit storage for up to 30 consecutive days after items leave your old home and before delivery to your new home, on Line 1 of Form 3903.

Do I need to attach receipts to Form 3903?

No. You do not attach receipts to the filed return, but you must keep them for at least three years in case the IRS audits your moving expense deduction.