Updated October 24, 2026. Quick answer: Tax Topic 455 is the IRS page on moving expenses for the Armed Forces and the intelligence community. It says active duty members may deduct unreimbursed moving expenses or exclude reimbursed ones when the move follows a military order tied to a permanent change of station. Moving expenses are figured on Form 3903.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Who the topic covers | “If you’re a member of the Armed Forces on active duty” |
| Intelligence community | “employees or new appointees of the intelligence community who are moving in 2026 or later may also be treated as if they are members of the Armed Forces for purposes of moving expenses.” |
| Eligible expenses | “Your eligible moving expenses include household goods, personal effects, storage and traveling expenses (including lodging) to your new home.” |
| Meals | “You can’t deduct any expenses for meals.” |
| Form to use | “Figure moving expenses on Form 3903, Moving Expenses” |
Who qualifies and what a permanent change of station is
The topic opens with eligibility. It says “you may be eligible to deduct unreimbursed moving expenses or exclude reimbursed moving expenses for you, your spouse, and your dependents” when the move meets a condition: “your move was due to a military order and incident to a permanent change of station or pursuant to a change of assignment which requires relocation or permanent change of station.”
It then defines the term. The topic says “This includes a move from your home to your first post of active duty, a move from one permanent post of duty to another, and a move from your last post of duty to your home or to a nearer point in the United States.” There is a time limit on the last one: “A move from the last post of duty must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulations.”
What counts as a qualified expense
The topic says “You can deduct unreimbursed amounts and exclude reimbursed expenses from gross income if the amounts are reasonable for the circumstances of your move.” The list is “household goods, personal effects, storage and traveling expenses (including lodging) to your new home.” The topic is plain about one item: “You can’t deduct any expenses for meals.”
It also closes a gap on reimbursements. The topic says “You can’t deduct any moving expenses covered by reimbursements from the government (or paid for directly by the government) that are excluded from your income.”
Reporting the move
The topic says to “Figure moving expenses on Form 3903, Moving Expenses” and “deduct as an adjustment to income” on the main return form. There is one exception: “Form 3903 is not required if you moved to a location outside the U.S. in an earlier year, are claiming only storage fees while you were away from the U.S., and any amount the government paid for the storage fees is included in box 1 of your Form W-2.”
In that case the topic says “Report the qualified storage fees directly on Schedule 1 (Form 1040), line 14”. Our pages on Schedule 1 lines 12 to 14 and Form 1040 lines 9 to 11 show where the adjustment lands.
Where this comes from
This page describes the IRS page titled Topic no. 455, Moving expenses for members of the Armed Forces and the Intelligence Community, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 16 Oct 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Deducting meals during the move. The topic says “You can’t deduct any expenses for meals.”
- Assuming any move qualifies. The topic ties it to “a military order”
- Deducting amounts the government already covered. The topic says “You can’t deduct any moving expenses covered by reimbursements from the government”
- Waiting past the window after leaving duty. The topic says “A move from the last post of duty must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulations.”
- Assuming Form 3903 is always needed. The topic gives a storage fee case where “Form 3903 is not required”
Related: IRS tax topics by number, Schedule 1 lines 12 to 14, Form 1040 lines 9 to 11, Schedule 1 (Form 1040), and Schedule 1 lines 25 and 26.
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Answer againSources
- IRS, Topic no. 455, Moving expenses for members of the Armed Forces and the Intelligence Community (irs.gov): https://www.irs.gov/taxtopics/tc455
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.