What Qualifies as a Permanent Change of Station?
A Permanent Change of Station (PCS) is a military term used for federal tax purposes. It refers specifically to a relocation required by official military orders and applies only to active-duty members of the U.S. Armed Forces.
For tax purposes, the IRS defines a permanent change of station as:
- A move from your home to your first post of active duty
- A move from one permanent duty station to another
- A move from your last duty station to your home or to a nearer point in the United States
Under the Tax Cuts and Jobs Act, the moving expense deduction is suspended for most taxpayers for tax years 2018 through 2025. However, active-duty military members who move due to a PCS may still qualify to deduct eligible moving expenses
Source:
Publication 3
Publication 521
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.