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:
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:
Moving expenses are deducted on Form 3903. To enter or edit Form 3903 in TaxAct:
For lists of deductible and nondeductible moving expenses, see IRS Publication 521.