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.