Armed forces moving expenses

From Wikicpa

When a member of the Armed Forces is provided with moving and storage expenses, or cash reimbursements and allowances, this income is not included in gross income for tax purposes to the extent that the expenses actually paid are related to a permanent change of station for a member on active duty.

Applicable expenses are not required to be reported. An income exclusion is also available for moving and storage expenses from the spouse and/or dependents of a member of the Armed Forces. This exclusion applies even of the spouse or dependent do not reside with the member.

Reimbursements in excess of actual expenses are included in the member's income as taxable wages. Also, if expenses exceed reimbusements, the excess is deductible.