Moving Expense Deduction
Line
22
Step
6
Step Subject
Adjustments to Income
Instruction Year
2022
Enter moving expenses reported on the 2022 federal 1040, Schedule 1, line 14. Include a copy of federal form 3903.
Married Separate Filers:
This deduction must be divided between spouses based on earned income received after their move. If one spouse can show that the move was made for that spouse, that spouse is entitled to the entire deduction.