I'm in the military. Do I qualify to deduct moving expenses?
If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests. You can deduct your unreimbursed moving expenses.
A permanent change of station includes:
- A move from your home to your first post of active duty,
- A move from one permanent post of duty to another, and
- A move from your last post of duty to your home or to a nearer point in the United States. The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations.
Spouse and dependents: If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to:
- The place of enlistment,
- The member's, spouse's, or dependent's home of record, or
- A nearer point in the United States.
If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location.
For more information, please review Publication 521.