Civilian Moving Expenses Tax Deduction

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Civilian Relocation Tax Changes – What you need to know

We recognize there are many questions you might have about the changes in the tax law due to the Tax Cuts and Jobs Act, or TCJA, of 2017. This page provides information concerning permanent change of station reimbursements received on or after Jan. 1, 2018. The TCJA does not affect travel allowances received prior to Jan. 1, 2018.

The TCJA amended the Internal Revenue Code of 1986, and it took effect on Jan. 1, 2018. Although the TCJA did not affect military PCS moves, it did affect civilian PCS moves.

The TCJA made the following civilian relocation allowances taxable:

  • Lodging expenses for en route travel to the new duty station;
  • Mileage for using privately-owned vehicle to travel to the new duty station;
  • Transportation using common carrier (e.g., airline) to the new duty station;
  • Shipment of household goods;
  • Temporary storage of HHG (First 30 days);
  • Shipment of mobile home in lieu of HHG; and
  • Transportation of privately-owned vehicle (CONUS).

For a full list of taxable civilian relocation allowances, see the Frequently Asked Questions.

How the TCJA will affect you depends on when your PCS orders were issued. Select from one of the three categories above to see specific information for your situation.

Read more about the TCJA background here.

Need to talk to someone? Please contact the Customer Care Center at 1-888-332-7366, options 1 then 1, or contact us by email at dfas-travelpay-ccc@mail.mil for any additional questions. For employees located overseas, you may contact the Customer Care Center via DSN 312-699-8030 or 312-699-0300 between the hours of 7:30 a.m. and 5 p.m. EST.

Page updated Dec. 6, 2018.