For members of the Armed Forces on active duty who are relocating due to a permanent change of station (PCS) under a military order, meals are not deductible as part of moving expenses. This rule applies regardless of whether the move is within the United States or to a foreign location. The IRS explicitly states that meal expenses cannot be deducted, even if they are incurred during the move from the old residence to the new one.
Eligible Moving Expenses
- Reasonable costs for moving household goods and personal effects (including packing, crating, in-transit storage, and insurance).
- Traveling expenses, including lodging (within certain limitations), car expenses (actual costs or 21 cents per mile), parking fees, and tolls.
- Storage fees for household goods and personal effects during the move, especially for foreign moves.
Reporting Requirements
Qualified moving expenses must be reported using Form 3903, Moving Expenses, and then deducted as an adjustment to income on Form 1040, Form 1040-SR, or Form 1040-NR (if applicable), by entering the amount on Line 14 of Schedule 1. If you are claiming only storage fees during an absence from the U.S., you must check the designated box on Line 14.
Important Notes
- The deduction is only available for active-duty military members moving due to a permanent change of station under a military order.
- Reimbursed moving expenses are excluded from gross income if they meet the criteria for qualified expenses.
- Expenses for employees such as maids, nannies, or nurses are not deductible.
- Meals, even if incurred during travel, are never deductible for military moves.
Source:
Form 3903, Moving Expenses (2025)
Publication 3, Armed Forces’ Tax Guide
Publication 463, Travel Expenses
Form 1040 Schedule 1 Instructions (2025)
Disclaimer: Always verify details with the most current Federal or State Department of Revenue Forms and Instructions. Tax laws and regulations may change, and individual circumstances may require professional advice from a CPA or tax attorney.