Tax season: Accounting for military moving expenses Published Feb. 27, 2014 By John Berosky 375th Air Mobility Wing Judge Advocate Legal Intern SCOTT AIR FORCE BASE, Ill. -- Here are some tax deduction tips related to the time-honored military tradition of the PCS Move. Deductions due to unreimbursed moving expenses can be declared on Form 3903: Moving Expenses. Only unreimbursed expenses can be deducted. The following constitutes a PCS Move: Your initial move from your home of record to your first duty station Transfers between duty stations If you are separating from active duty, moving from your current duty station to your new home: · Must be within one year of separating from active duty; or · During the period allowed under the Joint Federal Travel Regulations Deductible Moving Expenses You may deduct unreimbursed expenses related to your household goods and personal effects move, including the following: Hauling a trailer Packing Crating In-transit storage* Insurance* * Costs from these expenses can only be claimed for a 30 consecutive day period. The period runs from the day you move from the former duty station until the day they are delivered to your home at the new station. En Route Traveling Expenses While meals may not be included for deductible expenses, the following unreimbursed expenses may: Lodging Car Expenses Air Fare Foreign Moves Foreign moves are defined as a move from the U.S., or its possessions, to a foreign country. This also includes moving from foreign country to foreign country. A move from a foreign country to the U.S., however, is not included. Deductible Expenses: Moving your household goods and personal effects to and from storage Storing these items for part, or all of the time, at the new foreign duty station Whenever a dependent is moved to a different location from the member, the moves are treated as a single move to the new duty station. This article is part of a series of advice columns from the 375th AMW Legal Office to assist the Scott Air Force Base community during tax season.