Frequently Asked Questions
Who is eligible for the Military Moving Expense Deduction?
Limited to active duty Armed Forces members moving due to a permanent change of station; most other taxpayers are suspended through 2025 (and 2026 per recent amendment text).
How does the Military Moving Expense Deduction work?
Active duty members of the Armed Forces can deduct moving expenses and exclude reimbursements from income when moving pursuant to a military order.
What law authorizes the Military Moving Expense Deduction?
The Military Moving Expense Deduction is authorized under IRC §217(g) of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §217
Source: Internal Revenue Code, Title 26, United States Code
§ 217. Moving expenses(a) Deduction allowedThere shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.
(b) Definition of moving expenses(1) In generalFor purposes of this section, the term “moving expenses” means only the reasonable expenses—(A) of moving household goods and personal effects from the former residence to the new residence, and
(B) of traveling (including lodging) from the former residence to the new place of residence.
Such term shall not include any expenses for meals.
(2) Individuals other than taxpayerIn the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household.
(c) Conditions for allowanceNo deduction shall be allowed under this section unless—(1) the taxpayer’s new principal place of work—(A) is at least 50 miles farther from his former residence than was his former principal place of work, or
(B) if he had no former principal place of work, is at least 50 miles from his former residence, and
(2) either—(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or
(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A).
For purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such two points.
(d) Rules for application of subsection (c)(2)(1) The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of—(A) death or disability, or
(B) involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employer after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition.
(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2).
Showing first 3,000 characters of full section text.