Military Moving Expenses
To deduct moving expenses, you usually must meet certain time and distance tests. However, if you’re a member of the armed forces on active duty and you move due to a permanent change of station, you don’t have to meet these tests. You can deduct your unreimbursed moving expenses on Form 3903: Moving Expenses.
Permanent change of station — This includes a move from:
- Your home to your first post of active duty
- One permanent post of duty to another
- Your last post of duty to your home or to a nearer point in the United States. The move must occur within either:
- One year of ending your active duty
- The period allowed under the Joint Federal Travel Regulations
Spouse and dependents — Spouses or dependents of a member of the armed forces who deserts, is imprisoned, or dies have special requirements. A permanent change of station includes a move to any of these locations:
- To the member’s place of enlistment or induction
- To your or the member’s home of record
- A nearer point in the United States
The military might move you to or from a different location than the member. If so, the moves are treated as a single move to your new main job location.
Deductible moving expenses — You can deduct the unreimbursed expenses of moving your household goods and personal effects, including these expenses:
- Hauling a trailer
- In-transit storage
You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days between these days:
- After these goods and effects are moved from your former home
- Before they’re delivered to your new home
You can deduct the expenses of traveling from your old home to your new home. These expenses don’t include meals, but they do include:
- Car expenses
- Air fare
Foreign moves — A foreign move is a move from:
- The United States or its possessions to a foreign country
- One foreign country to another foreign country
It’s not a move from a foreign country to the United States or its possessions.
For a foreign move, the above deductible moving expenses are expanded to include these reasonable expenses:
- Moving your household goods and personal effects to and from storage
- Storing these items for part or all of the time the new job location remains your main job location
The military might move you to or from a different location than the military member. If so, the moves are treated as a single move to your new main job location.
To learn more, see these tax tips:
- Military Income Inclusions
- Military Income Exclusions
- Combat Zone Exclusions
- Military Extensions
What does it mean to be an enrolled agent? Learn more about the roles and requirements of enrolled agent (EA) tax preparers at H&R Block.
What’s the difference between an enrolled agent (EA) vs. a certified public accountant (CPA)? Explore the roles of EAs and CPAs at H&R Block.
Are political contributions tax deductible? Before signing a check, learn the difference between charitable giving and political donations at H&R Block.
If you’re itemizing deductions, the IRS generally allows you a medical expenses deduction if you have unreimbursed expenses that are more than 7.5% of your adjusted gross income for tax years 2017 or 2018. You can deduct the cost of care from several types of practitioners at various stages of care.