Reimbursement & Payment
Miles driven for a qualified move, deductible only for active-duty US military.
Moving mileage was deductible for any US taxpayer until 2017; the TCJA restricted the deduction to active-duty military on a Permanent Change of Station. The 2025 rate is US$0.21/mile, reported on Form 3903. Civilians have no moving deduction through 2025; the status may change afterward.