When moving from one state to another, Mr. Jones will normally subtract unreimbursed moving expenses, as calculated on federal Form 3903, from gross income on Form 1040. What will he do on his part-year state returns?

a) Moving expenses will usually be prorated between the two returns as would deductions and exemptions.

b) Moving expenses are only recognized on the federal return.

c) Moving expenses are generally considered an adjustment to income in the state to which

the taxpayer has moved.

d) All states allow moving expenses as an adjustment to income if the move is due to a

change in job locations.