Moving Mileage Rate 2026: Military PCS Deduction Guide

Moving expenses stopped being deductible for almost everyone after the 2017 Tax Cuts and Jobs Act, and the One Big Beautiful Bill Act made that suspension permanent in 2025. Active-duty members of the U.S. Armed Forces are the one group Congress carved out: if you move because of a military order for a permanent change of station (PCS), you can still deduct the cost of getting yourself and your household to the new post, including mileage. For 2026 the IRS moving mileage rate is 20.5 cents per mile from January 1 through June 30, then 23.5 cents per mile from July 1 through December 31, a 3-cent mid-year increase. A family driving 1,200 miles for a PCS move before July would deduct about $246 in mileage; the same move after July 1 is worth about $282.

Sources: IRS Standard Mileage Rates and IRS Form 3903, Moving Expenses.

Who actually qualifies for the military moving mileage deduction?

You have to be an active-duty member of the Armed Forces, and the move has to be because of a military order that results in a permanent change of station. That covers a move from home to your first post of active duty, a move between two permanent posts, and a move from your last post back home (or to a nearer point in the U.S.) within one year of retiring or separating. Reservists, National Guard on non-PCS orders, and civilian DoD employees do not qualify under this rule, even though they may have their own separate reimbursement programs through their command.

What miles count, and what's the 2026 rate?

You can deduct the mileage of driving your own vehicle from your old home to your new home, using the shortest, most direct route available. For 2026 that's 20.5 cents per mile for any driving done January 1 through June 30, and 23.5 cents per mile for driving done July 1 through December 31 — so a PCS move that straddles the mid-year line needs its miles split by the date actually driven, not averaged. You can also deduct tolls and parking fees paid along the way. What you can't deduct: meals, and any part of the trip that isn't the most direct route to the new post.

How do you claim it?

• File IRS Form 3903, Moving Expenses, with your federal return for the year you moved.
• Report mileage at the rate in effect on the date you actually drove it — keep a simple log with the date, route, and total miles for the trip.
• Include tolls and parking receipts from the move; storage and most other costs are not deductible under the current rule.
• The deduction is an adjustment to income (an "above-the-line" deduction), so you can claim it whether or not you itemize.

Does this cover my spouse and dependents too?

Yes. The deduction covers moving you, your spouse, and your dependents to the new post, so household mileage in a single vehicle is claimed once for the trip, not per person. If the family travels in more than one vehicle, each vehicle's mileage for the same direct route counts toward the deduction.

PCS season means one more long drive to log correctly. Track the move automatically and get the mileage total ready for Form 3903. Try TruMile →

Related guides