Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Moving Expenses

Permanent Change of Station

Qualifying Moves

For military moves, only expenses incurred as a result of a permanent change of station (PCS) may be deductible. A permanent change of station includes:

  • A move from home to the area of the first post of duty
  • A move from one permanent post of duty to another
  • A move from the last post of duty to home or to a nearer point in the United States. The Armed Forces member must move within one year of ending active duty or within the period allowed under the Joint Travel Regulations.
Military couple packing moving boxes.