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IRS.gov Website
Publication 521
taxmap/pubs/p521-006.htm#en_us_publink1000203557

Members of the Armed Forces(p14)

rule
If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. You can deduct your unreimbursed moving expenses.
A permanent change of station includes:
taxmap/pubs/p521-006.htm#en_us_publink1000203558

Spouse and dependents.(p14)

rule
If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to:
If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location.
taxmap/pubs/p521-006.htm#en_us_publink1000203559

Services or reimbursements provided by government.(p14)

rule
Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2.
If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. You can deduct the expenses that are more than your reimbursements. See Deductible Moving Expenses, earlier.
taxmap/pubs/p521-006.htm#en_us_publink1000203560

How to complete Form 3903 for members of the Armed Forces.(p15)

rule
Take the following steps.
  1. Complete lines 1 through 3 of the form, using your actual expenses. Do not include any expenses for moving services provided by the government. Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income.
  2. Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Do not include the value of moving or storage services provided by the government. Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance.
  3. Complete line 5. If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. This is your moving expense deduction. If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7.
If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move.
EIC
Do not deduct any expenses for moving or storage services provided by the government.