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Hawaii Free Printable Form N-139, Rev 2019, Moving Expenses for 2020 Hawaii Moving Expenses with Instructions

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Moving Expenses with Instructions
Form N-139, Rev 2019, Moving Expenses

Clear Form STATE OF HAWAII — DEPARTMENT OF TAXATION FORM N-139 2019 MOVING EXPENSES (REV. 2019) or other taxable year beginning , 20 and ending , 20 (NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.) CAUTION: If a resident taxpayer leaves the State of Hawaii for other than temporary or transitory purposes and is not domiciled in Hawaii, he or she ceases to be a resident; in such a case, as with a nonresident taxpayer, expenses incurred in moving to a new place of employment outside the State of Hawaii shall not be allowed. Name(s) as shown on Form N-11 or N-15 Your Social Security Number Caution: See the Distance Test and Time Test in the Instructions to find out if you can deduct your moving expenses. If you are a member of the armed forces, see the Instructions to find out how to complete this form. A You are deducting moving expenses for (check only one box): Moving within or to Hawaii. Date of move Moving outside of Hawaii. Date of move   B Enter the address of your: Old home New workplace Old workplace C Enter the number of weeks you worked at your new workplace 1 Enter the number of miles from your old home to your new workplace . . . . . . . . 1 miles 2 Enter the number of miles from your old home to your old workplace. . . . . . . . . 2 miles 3 Line 1 minus line 2. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . 3 miles Is line 3 at least 50 miles?  Yes.  No. You meet the distance test. Go to line 4. Also, see Time Test in the Instructions. You do not meet the distance test. You cannot deduct your moving expenses. Do not complete Form N-139. 4 Enter the amount you paid for transportation and storage of household goods and personal effects. . . . . . . . . . 4 5 Enter the amount you paid for travel (including lodging) from your old home to your new home. Do not include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Add lines 4 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the total amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in the wages box of your Form HW-2 or federal Form W-2. This amount should be shown in box 12 of your federal Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Is line 6 more than line 7?  No. You cannot deduct your moving expenses. If line 6 is less than line 7, subtract line 6 from line 7  Yes. and include the result on Form N-11, line 10 (if not already included on Form N-11, line 7), or on Form N-15, line 7. Line 6 minus line 7. Enter the result here and on Form N-11, line 18 (if not already included on Form N-11, line 7), or on Form N-15, line 25. (Whole dollars only) This is your moving expense deduction. 8 00   FORM N-139 N139_I 2019A 01 VID01 ID NO 01 FORM N-139 (REV. 2019) Instructions Changes to Note • For 2019, the standard mileage rate for using your vehicle to move to a new home is 20¢ a mile. Purpose of Form Note: Hawaii did not adopt the federal provision that suspended the deduction for moving expenses, except for members of the armed forces, for tax years 2018 through 2025. Use Form N-139 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace). If the new workplace is outside the United States or its possessions, you must be a U.S. citizen or resident alien to deduct your expenses. If you qualify to deduct expenses for more than one move, use a separate Form N-139 for each move. Note: If a resident taxpayer leaves the State of Hawaii for other than temporary or transitory purposes and is not domiciled in Hawaii, he or she ceases to be a resident; in such a case, as with a nonresident taxpayer, expenses incurred in moving to a new place of employment outside the State of Hawaii shall not be allowed. Additional Information For more details, get the 2017 federal Publication 521, Moving Expenses. Other Forms You May Have to File If you sold your main home in 2019, you must file Form N-103, Sale of Your Home, to report the sale. Internet Address Tax forms are available on the Department of Taxation’s website at tax.hawaii.gov. Moving Expenses You Can Deduct You can deduct the reasonable expenses of moving your household goods and personal effects and of traveling from your old home to your new home. Reasonable expenses can include the cost of lodging (but not meals) while traveling to your new home. You cannot deduct the cost of sightseeing trips. Who Can Deduct Moving Expenses If you move to a new home because of a new principal workplace, you may be able to deduct your moving expenses whether you are selfemployed or an employee. But you must meet both the distance test and the time test that follow. Also, your move must be closely related both in time and place to the start of work at your new job location. Distance Test.—Your new principal workplace must be at least 50 miles farther from your old home than your old workplace was. For example, if your old workplace was 3 miles from your old home, your new workplace must be at least 53 miles from that home. If you did not have an old workplace, your new workplace must be at least 50 miles from your old home. The distance between the two points is the shortest of the more commonly traveled routes between them. Page 2 Time Test.—If you are an employee, you must work full time in the general area of your new workplace for at least 39 weeks during the 12 months right after you move. If you are selfemployed, you must work full time in the general area of your new workplace for at least 39 weeks during the first 12 months and a total of at least 78 weeks during the 24 months right after you move. What If You Do Not Meet the Time Test Before Your Return is Due?—If you expect to meet the time test, you can deduct your moving expenses in the year you move. Later, if you do not meet the time test, you must either: • Amend your tax return for the year you claimed the deduction by filing an amended individual income tax return, or • For the year you cannot meet the time test, report as income the amount of your moving expense deduction that reduced your income tax for the year you moved. If you did not deduct your moving expenses in the year you moved and you later meet the time test, you can take the deduction by filing an amended return for the year you moved. Exceptions to the Time Test.—You do not have to meet the time test if any of the following apply: • Your job ends because of disability. • You are transferred for your employer’s ­benefit. • You are laid off or discharged for a reason other than willful misconduct. • You are in the Armed Forces and the move is due to a permanent change of station (see below). • You meet the requirements (explained later) for retirees or survivors living outside the United States. • You are filing this form for a decedent. Members of the Armed Forces If you are in the Armed Forces, you do not have to meet the distance and time tests if the move is due to a permanent change of station. A permanent change of station includes a move in connection with and within 1 year of retirement or other termination of active duty. How to Complete This Form If You Are In the Armed Forces.— Do not include on lines 4 and 5 any expenses for moving or storage services that were provided by the government. If you and your spouse and dependents are moved to or from different locations, treat the moves as a single move. On line 7, enter the total reimbursements and allowances you received from the government in connection with the expenses you claimed on lines 4 and 5. Do not include the value of moving or storage services provided by the government. Complete line 8 if applicable. Retirees or Survivors Living Outside the United States If you are a retiree or survivor who moved to a home in the State of Hawaii and you meet the following requirements, you are treated as if you moved to a new principal workplace located in the State of Hawaii. You are subject only to the distance test. Retirees.—You may deduct moving expenses for a move to a new home in the State of Hawaii when you permanently retire if both your old principal workplace and your old home were outside the United States. Survivors.—You can deduct moving expenses for a move to a home in the State of Hawaii if you are the spouse or dependent of a person whose principal workplace at the time of his or her death was outside the United States. The expenses must be for a move (1) that begins within 6 months after the decedent’s death, and (2) from a former home outside the United States that you lived in with the decedent at the time of his or her death. Reimbursements You can choose to deduct moving expenses in the year you are reimbursed by your employer, even though you paid the expenses in a different year. However, special rules apply. See When To Deduct Expenses in the 2017 federal Publication 521. Line-by-Line Instructions You can deduct the following expenses you paid to move your family and dependent household members. Do not deduct expenses for employees such as a maid, nanny, or nurse. Line 4.—Moves Within or to the United States or its Possessions. Enter the amount you paid to pack, crate, and move your household goods and personal effects. You can also include the amount you paid to store and insure household goods and personal effects within any period of 30 days in a row after the items were moved from your old home and before they were delivered to your new home. Moves Outside the United States or its Possessions. Enter the amount you paid to pack, crate, move, store, and insure your household goods and personal effects. Also, include the amount you paid to move your personal effects to and from storage and to store them for all or part of the time the new workplace continues to be your principal workplace. Storage fees. Do not file Form N-139 if all of the following apply: • You moved in an earlier year, • You are claiming only storage fees during your absence from the United States, and • Any amount your employer paid for the storage fees is included in the wages box of your federal Form W-2. Instead, enter the storage fees on Form N-11, line 18 (if not already included on Form N-11, line 7), or on Form N-15, line 25, and write “Storage” next to the amount. Line 5.—Enter the amount you paid to travel from your old home to your new home. This includes transportation and lodging on the way. Include costs for the day you arrive. The members of your household do not have to travel together or at the same time. But you can only include expenses for one trip per person. Do not include any househunting expenses. If you use your own vehicle(s), you can figure the expenses by using either: • Actual out-of-pocket expenses for gas and oil, or • Mileage at the rate of 20¢ a mile. You can add parking fees and tolls to the amount claimed under either method. Keep records to verify your expenses.
Extracted from PDF file 2019-hawaii-form-n-139.pdf, last modified August 2003

More about the Hawaii Form N-139 Individual Income Tax TY 2019

We last updated the Moving Expenses with Instructions in February 2020, so this is the latest version of Form N-139, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form N-139 directly from TaxFormFinder. You can print other Hawaii tax forms here.

Other Hawaii Individual Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form N-11 Individual Income Tax Return (Resident Form)
Form N-200V Individual Income Tax Payment Voucher
Income Tax Instructions Hawaii Income Tax Instruction Booklet
Form N-15 Individual Income Tax Return (Nonresidents and Part Year Residents)
Form N-1 Declaration of Estimated Income Tax for Individuals

Download all HI tax forms View all 165 Hawaii Income Tax Forms


Form Sources:

Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form N-139 from the Department of Taxation in February 2020.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Hawaii Form N-139

We have a total of eight past-year versions of Form N-139 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form N-139

Form N-139, Rev 2019, Moving Expenses

2018 Form N-139

Form N-139, Rev 2018, Moving Expenses

2017 Form N-139

Form N-139, Rev 2017, Moving Expenses

2016 Form N-139

Form N-139, Rev 2016, Moving Expenses

Forms 2015 2015 Form N-139

Form N-139, Rev 2015, Moving Expenses

Forms 2014 2014 Form N-139

Form N-139, Rev 2014, Moving Expenses

Forms 2012 2012 Form N-139

Form N-139, Rev 2012, Moving Expenses

Forms 2011 - CD Fillable 2011 Form N-139

Form N-139, Rev 2011, Moving Expenses


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