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

Military Adjustments to Income Workout

Workout Resources

Publication 4491 Military Adjustments to Income

This lesson provides links to resource materials and practice to help you learn how to identify certain business expenses, qualifying moves, allowances and reimbursements, and deductible moving expenses for members of the U.S. Armed Forces.

Begin this lesson by reviewing the Military Adjustments to Income lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Military Adjustments to Income lesson:

  • Determine if a taxpayer has military business expenses that can be deducted
  • Determine if a move qualifies as a permanent change of station (PCS)
  • Identify deductible moving expenses
  • Determine when allowances and reimbursements must be included in income
Graphic of hand weights.