Calculating the Deduction
Armed Forces members can only claim deductions for the amount of expenses not covered by a nontaxable reimbursement or moving allowance. If the taxpayers have allowable expenses that exceed the amount they were reimbursed, Form 3903, Moving Expenses, should be completed. Form 3903 is not needed if all the taxpayers' reimbursements were nontaxable allowances that were greater than their expenses.
The tax software addresses the Armed Forces PCS move and calculates the standard mileage amount based on miles traveled for the move. To review information related to the software, go to the Volunteer Resource Guide (Tab 3).