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4inthefamily writes (in part):

Due to a moving reimbursement in 2003, our AGI was over $103K.

I reply:

No, it wasn't. Moving expenses are excluded from AGI -- in other words, you subtract your moving expenses from your gross income as one of the adjustments to income that determines your AGI. See Line 27 of the 2003 Form 1040. --Bob
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