Hawaii Moving Expenses with Instructions

Moving Expenses with Instructions 
Form N-139, Rev 2022, Moving Expenses
Clear Form

2023

STATE OF HAWAII — DEPARTMENT OF TAXATION

FORM

N-139

MOVING EXPENSES

(REV. 2023)

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	
		
		
		

N139_I 2023A 01 VID01

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.	

You meet the distance test. Go to line 4. Also, see Time Test in the Instructions.

	 No.	

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. If you were paid under a nonaccountable plan, enter zero. . . . 	 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 (REV. 2023)

ID NO 01

FORM N-139 (REV. 2023)	

Instructions
Changes to Note

•	 For 2023, the standard mileage rate for using
your vehicle to move to a new home is 22¢
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 2023, 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.
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 self-

employed, 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

Page 2
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 22¢ a mile.
You can add parking fees and tolls to the
amount claimed under either method. Keep
records to verify your expenses.
Line 7.—Enter the total amount your employer
paid you for the expenses listed on lines 4 and
5 that is paid to you under an accountable plan
and is not included in the wages box of your
Form HW-2 or federal Form W-2 State wages.
Normally, this amount is shown in box 12 of
your federal Form W-2 with code P, but because
Hawaii law differs from federal law there may not
be an amount in this box. If you are not sure if the
moving expense reimbursement arrangement
is an accountable or nonaccountable plan,
ask your employer. If you were paid under a
nonaccountable plan, enter zero.