Military Move?

[Justataxguy]

New client moved to NY from FL September 2019. Retired from military prior to 2018 apparently as 2018 return shows just 1099R income from DFAS. Air Force helped pay for move but not completely. Client says they had 5 years to be able to use move benefit. Would the portion not covered by the Air Force be considered a deductible military move?

[TAXNJ]

Some references:

https://apps.irs.gov/app/vita/conten...esentation.pdf

and

TTB 5-3 - 5-6 General rule.For tax years 2018 through 2025, the deduction for moving expenses for all taxpayers except active duty military members who move pursuant to a military order related to a permanent change of station is suspended.

and

https://www.militaryonesource.mil/fi...oving-expenses

[Justataxguy]

IIRC, once you exit the military, you can get consideration for expenses necessary to get you to a different state (your new home). I do not know the guidelines.
(Those payments may now be income, usually reported on a W2 ? ."

There is a W-2 related to moving expenses, amount is in Box 1 and federal tax was withheld.

And there is this tidbit in the presentation link TaxNJ provided - "Taxpayers can deduct their moving expenses in the year the expenses were paid or the year they were reimbursed."