Qualifying Expenses

Qualifying expenses are defined as military moving expenses that fall into the following two categories. The cost of:

• Moving household goods and personal effects
• Reasonable travel and lodging expenses from the old home to the new home

To qualify as reasonable, the route taken must be the shortest, most direct route available, from the former home to the new home. Additional expenses for stopovers or side trips are not deductible as moving expenses.

Qualifying expenses that exceed government allowances and reimbursements are deductible.

Use Publication 521 as a resource for additional information. This publication has detailed information on deductible and nondeductible moving expenses. It also contains a special section on members of the U.S. Armed Forces.

For 2011, two rates are in effect for move related mileage:

• 19 cents per mile from January 1 through June 30
• 23.5 cents per mile from July 1 through December 31