What this line means
The deductible moving expenses for active-duty members of the Armed Forces who move due to a military order for a permanent change of station (PCS). This is the only group that can still deduct moving expenses — the Tax Cuts and Jobs Act suspended the moving expense deduction for all other taxpayers through 2025. Attach Form 3903 to calculate the deductible amount.
Does this apply to you?
- You are an active-duty member of the U.S. Armed Forces
- You moved because of a permanent change of station (PCS) order
- You moved to your first post of active duty, from one permanent post to another, or to your home after separating from service
- You paid unreimbursed moving costs such as transportation of household goods, travel, and lodging
Easy to overlook
Civilian taxpayers cannot claim moving expenses through 2025 The Tax Cuts and Jobs Act suspended the moving expense deduction for all non-military taxpayers for tax years 2018 through 2025. 1 Even if you relocated across the country for a new job and paid thousands in moving costs, you cannot deduct those expenses on your federal return. Only active-duty military members with PCS orders qualify for line 14. IRS Publication 521 — Moving Expenses
Storage fees while overseas are deductible If your PCS orders move you overseas and you place household goods in storage, the storage costs during the overseas assignment are deductible moving expenses. 2 This includes the period of the entire overseas tour, not just the initial move. Check the box on line 14 if you are claiming only storage fees without other moving expenses. IRS Form 3903 Instructions — Moving Expenses
Watch out for this
Including expenses reimbursed by the military. If the military reimbursed your moving costs through a Dislocation Allowance (DLA) or Temporary Lodging Expense (TLE), you cannot deduct the reimbursed portion. You can only deduct the unreimbursed costs. Some reimbursements are reported as taxable income on your W-2, which creates a confusing situation — check your LES and W-2 to determine which expenses were reimbursed.
Footnotes
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IRS Publication 521, Moving Expenses, Suspension for Non-Military. https://www.irs.gov/pub/irs-pdf/p521.pdf ↩
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IRS Form 3903 Instructions, Moving Expenses, Storage Fees. https://www.irs.gov/instructions/i3903 ↩