Schedule 1, Line 14 - Moving Expenses (out-of-scope)

For tax years 2018 through 2025, moving expenses paid by the taxpayer are not deductible on the federal return, except for military personnel. Returns that claim a deduction for moving expenses for military personnel are out-of-scope unless counselors have Military certification, which includes training on this topic.

Note for CA state returns: CA does not conform to this change; moving expenses can be claimed by non-military personnel. However, such CA returns are out-of-scope except for counselors who have Military certification.