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

Military Moving Expenses

Permanent Change of Station

Qualifying Moves (continued)

Spouse and Dependents

If the Armed Forces moves a service member and his or her spouse or dependents to or from separate locations, the moves are treated as a single move to the member's post of duty. The qualified expenses of both moves are combined and deducted on the same tax return.

Portion of Form 1040 showing Moving Expenses of $2,000.