Qualifying expenses are defined as military moving expenses that fall into the following two categories. The cost of:
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, side trips, or pre-move house hunting expenses 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.