Tim Kent & Wendi Kent, Docket No. 14884-23, filed 5/6/25 had to move when Wendi “received official orders, a DD Form 1614, directing her to move,” Transcript, at p. 4.  Wendi was a civilian contractor of the United States Air Force and deducted her moving expenses.

But the Tax Cuts and Jobs Act of 2017 puts that deduction on hold.

STJ Jennifer E. (“Publius”) Siegel has bad news for Wendi in this off-the-bencher.

“Subsection (k) suspended this deduction for 2018 through 2025, which period includes the year at issue, except ‘in the case of an individual to whom subsection (g) applies.’

“Subsection (g) specifies that ‘a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station’ may still claim the deduction.” Transcript, at pp. 5-6.

Wendi isn’t among those defined by Section 7701(a)(15), “all regular and reserve components of the uniformed services including commissioned officers and personnel below the grade of commissioned officers in such forces.”

“This Court has previously ruled that civilians, including members of the civil service of any military branch, are not entitled to exclusions reserved solely for the military. See §112; Eram v. Commissioner, T.C. Memo. 2014-60 fn. 7….” Transcript, at p. 6. (Further citations omitted). For the story of Amad Zaker Eram, see my blogpost “We Are Family,” 4/7/14.

So even though Tim & Wendi had to move under direct orders during the pandemic, no deduction.

STJ Publius “can appreciate that this is disappointing, but we are obligated to apply the law as written.” Transcript, at p. 6.