If you are a member of the Armed Forces on active duty and your move was due to a permanent change of station (PCS), you may still qualify to deduct unreimbursed moving expenses in 2025.
What Is a Permanent Change of Station?
A PCS includes:
- A move from your home to your first post of active duty
- A move from one permanent post of duty to another
- A move from your last post of duty to your home or a nearer point in the U.S.
Must occur within one year of ending active duty or within the period allowed under Joint Travel Regulations
Spouse and Dependents:
If a service member dies, is imprisoned, or deserts, a PCS for the spouse or dependents includes a move to:
- The place of enlistment
- The home of record of the member or spouse
- A nearer point in the United States
If the military moves you and your family to or from separate locations, the moves are treated as a single move to your new primary job location.
What Moving Expenses Can Be Deducted?
You may deduct unreimbursed expenses for:
- Moving household goods and personal effects
- Travel (including lodging) to your new home
Meals are not deductible.