What this line means
The sum of lines 1 and 2 — your total deductible moving expenses before subtracting any employer reimbursements. This is the gross cost of your qualifying military move. Since 2018, only active-duty members of the Armed Forces moving under a permanent change of station (PCS) order can claim moving expenses. Civilians cannot use this form.
Does this apply to you?
Easy to overlook
Multiple PCS moves in the same year are combined on one form If you had more than one permanent change of station in the same tax year, you add up all qualifying expenses from both moves on a single Form 3903. Some service members who PCS twice — for example, from training to a first assignment and then to an overseas post — file only one move and miss the second. Each qualifying move’s costs belong on this form. 1 IRS Form 3903 Instructions — Moving Expenses
Moves from last post to home after separating from active duty A move from your last duty station back to your home (or a closer location) qualifies if you start the move within one year of ending active duty, or within the period allowed under the Joint Travel Regulations. Service members who separate or retire sometimes assume they no longer qualify for any deduction. If you paid for the move home and met the time window, those costs count. 2 IRS Publication 3 — Armed Forces’ Tax Guide
Watch out for this
Do not include any expense the military paid directly on your behalf. Government-arranged shipment of household goods, government-funded airfare, and temporary lodging paid through TLE/TLA orders are not your out-of-pocket costs. Only amounts you personally spent go on lines 1 and 2. Adding government-paid costs to this total inflates your deduction and creates an easy audit flag.
Footnotes
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IRS Form 3903 Instructions, Moving Expenses. https://www.irs.gov/instructions/i3903 ↩
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IRS Publication 3, Armed Forces’ Tax Guide, Chapter 12. https://www.irs.gov/pub/irs-pdf/p3.pdf ↩