臺北/美國生活筆記本

在1040NR adjusted gross income部分的line 26為moving expenses，也就是讓報稅人可以填入搬家費用而減少應報稅收入。然而，留學生初到美國的機票等費用到底能不能報，也是一個眾說紛紜的謎題。

關於moving expenses的規定列於IRS的Publication 521中。如果你要claim moving expenses，必須附上Form 3903。

誰可以報moving expenses
符合下列三個條件者可以報moving expense：
1. Your move is closely related to the start of work.
2. You meet the distance test.
3. You meet the time test.

距離測試(Distance Test)
你的新工作地點必須和你舊家的距離(your old home to your new workplace)，比你的舊工作地點和你舊家的的距離(your old home to your old workplace)相差50 miles以上。

第一次工作者(First job)或重新做全職工作者(return to full-time work)則必須滿足：
工作地點和舊家距離50 miles以上。

時間測試(Time test)
Time test有兩種
1. The time test for employees.
2. The time test for self-employed persons.
學生如果有assistantship應該算是第一種，所以第二種就不予討論了。

Time Test for Employees
If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Full-time employment depends on what is usual for your type of work in your area.

For purposes of this test, the following four rules apply.
*You count only your full-time work as an employee, not any work you do as a self-employed person.
*You do not have to work for the same employer for all 39 weeks.
*You do not have to work 39 weeks in a row.
*You must work full time within the same general commuting area for all 39 weeks.

你必須全職工作至少39個星期才可以通過時間測試。如果你報稅的那一年你尚未全職工作滿39個星期，但是你認為你應該之後會滿，則你可以先報moving expenses。之後若沒有做滿39個星期，再用1040X來更正報稅來補繳稅款。

如果你搬家的那年並沒有報moving expenses，但是之後符合條件可以報減免，你也可以用1040X來更正報稅以退回稅款。

格主碎碎念
那爭議就出現啦～到底GA、RA或TA的工作算不算full time job呢？IRS上面就沒有說如何定義full time job。以我老公的Graduate Assistantship為例，job offer letter上面是寫是必須是以full time graduate student身份註冊，在學期中每星期需工作20小時，暑假每星期需工作40小時。因為我是走小心謹慎路線的膽小鬼，在不確定的情況下，來美國的第一年我並沒有報moving expenses。如果你有什麼依據確定GA、RA或TA可以當成full time job來報moving expenses，麻煩留言告訴我啊～我也很想用1040X多拿一點退稅回來……