Hawaii Form N-139 Moving Expenses

Hawaii Form N-139: Moving Expenses Deduction

Form N-139 is used by taxpayers in the State of Hawaii to claim a deduction for moving expenses related to starting work at a new principal place of employment. Unlike federal tax law, Hawaii did not adopt the provision that suspended moving expense deductions for tax years 2018 through 2025, allowing eligible taxpayers to deduct these expenses.

Who Can Use Form N-139?

• Individuals moving within or to Hawaii for a new job.
• Members of the armed forces relocating due to a permanent change of station.
• Retirees moving to Hawaii from outside the U.S. if both their old home and workplace were outside the U.S.
• Survivors of individuals whose principal workplace was outside the U.S., moving to Hawaii within 6 months of death.

Eligible Moving Expenses

You can deduct reasonable expenses for:

• Packing, crating, and moving household goods and personal effects.
• Storage and insurance for household goods within 30 days after moving from old home and before delivery to new home.
• Travel expenses (transportation and lodging) from old home to new home. Meals are not deductible.

Note: You cannot deduct househunting trips, sightseeing, or meals during travel. If you use your own vehicle, you may deduct actual gas and oil costs or use a standard mileage rate (not specified in context).

Important Rules

• Distance and Time Tests: Must meet Hawaii’s distance and time requirements (not detailed in context, but referenced in form instructions).
• Employer Reimbursements: If your employer reimbursed you under an accountable plan, enter the amount on Line 7. Only the net amount (Line 6 minus Line 7) is deductible.
• Multiple Moves: Use a separate Form N-139 for each qualifying move.
• Nonresident Taxpayers: If you are not domiciled in Hawaii and move outside the state, moving expenses are not deductible.

How to Complete Form N-139

1. Select the type of move: within or to Hawaii, or outside Hawaii.
2. Provide addresses of old home, old workplace, and new workplace.
3. Enter moving costs on Line 4 (packing, moving, storage, insurance) and Line 5 (travel and lodging).
4. Enter employer reimbursements on Line 7 (if applicable).
5. Subtract Line 7 from Line 6 to determine deductible amount (Line 8).

Armed Forces Members: Do not include government-provided moving or storage services. If you and your family move separately, treat it as one move.

Storage Fees Only: If you are claiming only storage fees during absence from the U.S. and employer payments are included in W-2 wages, do not file Form N-139. Instead, report on Form N-11, line 18 or Form N-15, line 25, with “Storage” noted.

Survivors & Retirees: Special rules apply for survivors moving to Hawaii within 6 months of decedent’s death and retirees moving from outside the U.S. to Hawaii.

Source:

Form N-139 Instructions

Disclaimer: Always verify details with official forms and instructions from the Federal or State Department of Revenue. OLT (Online Taxes) provides guidance based on retrieved context but does not guarantee accuracy for all individual situations.