Members Of The Army and the IRS

If you are a member of the armed services on actuve duty and you move because of a permanent change of station, you do not have to meet the distance and time discussed earlier. You can deduct your unreimbursed moving expenses. A permanent change would include:

• A move from your home to your first post of active duty
• A move from one 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. The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulation.

Spouses:

If the member of the Armed Services dies, is imprisoned or deserted, a permanent change of the station for the spouse or dependant includes a move to:

• The place of enlistment
• The members, spouse 's or , dependant's home of record, or
• A nearer point in the United States

If the military moves you and your spouse and dependents to or from separate locations, the moves are treated as a single move to your new main job location.