Suspension of moving expense deductions. For tax years 2018 through 2025, the deduction of certain moving expenses is suspended for nonmilitary taxpayers. In order to deduct certain moving expenses, you must be an active member of the military and moving due to a permanent change of duty station.
Per IRS Publication 521, Moving Expenses, page 2:
Who Can Deduct Moving Expenses
If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you can deduct your unreimbursed moving expenses.
A permanent change of station 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. The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Travel Regulations.
Deducting Moving Expenses In TaxAct®
Moving expenses are deducted on Form 3903. To enter or edit Form 3903 in TaxAct:
- From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal
- Click on Other Adjustments in the Federal Quick Q&A Topics menu to expand the category, then click Moving Expenses
- Click New Copy of Form 3903 (Desktop users click Add) to create a new copy of the form or click Review to review a form already created.
- The program will proceed with the interview questions for you to enter or review the appropriate information.
For lists of deductible and nondeductible moving expenses, see IRS Publication 521.