Moving Mileage Deduction: Who Qualifies in 2026

Who Can Still Deduct Moving Expenses in 2026?

As of the 2026 tax year, only active-duty members of the U.S. Armed Forces can deduct moving expenses on their federal tax return — and only when the move is required by a Permanent Change of Station (PCS) order.

That is it. No other category of taxpayer qualifies for the federal moving expense deduction in 2026:

• You moved for a new job: no federal deduction
• Your employer relocated you: no federal deduction
• You retired and moved to a new state: no federal deduction
• You are a civilian government employee who relocated: no federal deduction

This is a significant change from the pre-2018 rules, and it catches many people off guard. Until the TCJA provisions expire or Congress acts to restore the deduction, civilians are not able to claim moving expenses federally.

Important: The TCJA’s suspension of the moving expense deduction for civilians was set to run through the end of 2025. As of the 2026 tax year, Congress has not restored the civilian deduction. Always verify current tax law with a qualified tax professional before filing.

Military Moving Mileage Deduction: 23.5 Cents Per Mile

If you are active-duty military receiving PCS orders, you can deduct the mileage you drive to relocate your household. The military moving rate changed mid-year in 2026, tracking the IRS medical mileage rate as it always does:

Source: IRS Standard Mileage Rates.

Use the rate in force on the dates you actually drove. A PCS move is usually a single continuous trip, so in most cases one rate covers the whole move. If your drive straddled June 30, split the miles by the day they were driven.

Some example calculations at each rate:

These amounts are in addition to other deductible moving costs like packing, shipping, and storage — so the total deduction can be meaningfully larger than just the mileage figure.

Note that the moving rate is considerably lower than the business mileage rate, which is 76 cents per mile from July 1, 2026 (72.5 cents before that date). The rates serve different purposes: the business rate is designed to cover the full operating cost of using a vehicle for work, while the moving rate is a partial offset for relocation transportation costs. Both were raised on July 1 for the same reason — rising vehicle operating costs during the year.

The TCJA 2017 Change: What Happened and Why It Matters

Before 2018, the moving expense deduction was available to anyone who moved for work and met two tests:

1. Distance test: The new job location must be at least 50 miles farther from your old home than your old job was.
2. Time test: You must work full-time for at least 39 weeks in the 12 months after your move.

The TCJA, signed in December 2017, suspended this deduction for all taxpayers except active-duty military, effective for tax years 2018 through 2025. Because Congress did not act to restore it before the 2026 filing season, the suspension effectively continues for the 2026 tax year.

This means millions of Americans who moved for work, retirement, or lifestyle reasons in 2025 and 2026 receive no federal tax relief on those costs.

What Qualifies as Deductible Moving Expenses for Military

For service members with PCS orders, the deductible costs go beyond mileage.

You can deduct:

• Mileage to drive your vehicle(s) to the new duty station, at 23.5 cents per mile from July 1, 2026 (20.5 cents for travel before that date)
• Tolls and parking fees paid during the move
• Costs to pack, crate, and ship household goods
• The cost of shipping a vehicle if you cannot drive it
• Storage of household goods for up to 30 days while in transit

You cannot deduct:

• Meals eaten during the move (even if you drive for days)
• Pre-move house-hunting trips
• Temporary lodging before or after the move
• Security deposits or lease break fees
• Any expenses that have already been reimbursed by the military

Employer reimbursements for military: If the government or military reimburses your qualified moving expenses, that reimbursement is generally excluded from your taxable income. You can only deduct costs that were not reimbursed. Keep all receipts and note exactly which costs your BAH or moving allowance covered.

State-Level Moving Expense Deductions

While the federal government suspended the civilian moving expense deduction, a handful of states still allow it. If you live in one of these states and moved for work, you may be able to claim moving expenses — including mileage — on your state return:

• California: Still allows a moving expense deduction for civilians who meet the old federal distance and time tests. You can deduct mileage at California’s applicable rate.
• New York: Follows its own tax code and allows qualifying moving expense deductions on the state return.
• Hawaii: Has not conformed to the TCJA suspension and still allows moving expense deductions.

Other states may also provide partial relief. If you moved in 2025 or 2026, it is worth reviewing your state’s conformity to the TCJA with a local tax preparer before filing.

How to Claim Moving Mileage If You Qualify

If you are active-duty military with a qualifying PCS move, here is how to claim the deduction:

1. Use Form 3903 (Moving Expenses) to calculate your total deductible moving expenses, including mileage.
2. Enter your qualifying mileage at the rate matching your travel dates: 23.5 cents per mile from July 1, 2026, or 20.5 cents per mile for a move completed before then.
3. Subtract any reimbursements received from the government or military for the same expenses.
4. The net deductible amount from Form 3903 carries to Schedule 1, Line 14, which reduces your adjusted gross income.

You do not need to itemize to claim this deduction — it is an above-the-line adjustment to income, which makes it available even if you take the standard deduction.

For documentation, keep:

• Your PCS orders (proof that the move was required)
• Odometer readings or a mileage log for the driving portion
• All receipts for packing, shipping, storage, and tolls

If you want to track your move mileage precisely, Tripbook can log the actual miles driven during your move with date, starting location, and destination — giving you accurate documentation for Form 3903. Download Tripbook on the App Store to keep a clean record.

If You Are a Civilian Who Moved: What Are Your Options?

The moving mileage deduction is off the table federally, but that does not mean your move has no tax implications. Some areas worth exploring with a tax professional:

• State deduction: If you are in California, New York, Hawaii, or another non-conforming state, check whether you qualify for a state-level deduction.
• Employer reimbursement: If your employer paid for your move, those payments are now treated as taxable wages. Make sure your W-2 reflects them correctly.
• Home office: If you moved and now run a home office, future business mileage from that home office is fully deductible. See our overview of the IRS mileage rate for 2026 and how the standard business rate works.
• Medical mileage: If any portion of your move was related to medical reasons (relocating for specialized care), some medical travel costs might be deductible under the medical mileage deduction rules — though this applies specifically to medical travel, not the move itself.

The bottom line: the moving mileage deduction in 2026 is real, but narrow. If you are active-duty military with PCS orders, claim every dollar you are entitled to. If you are a civilian, focus your energy on the deductions that are actually available to you.