Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Adjustments to Income Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Capt. Joy Fullerton completed her last post of duty in Kuwait, where she has resided with her family for three years. She retired from the military in 2021. In February of the current year, she moved with her family back to her hometown in Arlington, Virginia. This move is considered to be a permanent change of station.
  2. The cost of shipping household pets is a deductible moving expense.
  3. A member of the Armed Forces must include in gross income all reimbursements and allowances furnished by the military.