Military Moving Expenses
The Tax Cuts and Jobs Act of 2017 (TCJA) suspended the moving deduction for all moves EXCEPT for members of the Armed Forces on active duty, required to move because of a permanent change of station. Relocations that result from a permanent change of station do not need to meet the normal distance or time tests for conventional moves.
Permanent Change of Station
A permanent change of station includes:
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A move from home to the first post of duty when appointed, reappointed, reinstated, called to active duty, enlisted or inducted (Reg § 1.217-2(g)(3)(i))
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A move from one permanent post of duty to another permanent post of duty at a different duty station, even if the member separates from the Armed Forces immediately or shortly after the move (Reg § 1.2172(g)(3)(iii)), and
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A move from the last post of duty to home or to a nearer point in the U.S. in connection with retirement, discharge, resignation, separation under honorable conditions, transfer, relief from active duty, temporary disability retirement, or transfer to a fleet reserve, if the move occurs within one year or the termination of active duty or within the period prescribed by the Joint Travel Regulations promulgated under the authority in sections 404 through 411 of title 37 of the U.S. Code (Reg § 1.217-2(g)(3)(ii)).