PPM Payment and Taxes

It's time to finish up your move by claiming your payment. This page explains how a PPM/DITY payment is calculated, how taxes fit in, and what to do if something's missing or went wrong — it's general background, not a substitute for your TO's specific instructions.

Documents you'll need

• The documents provided by your TO at your old duty station
• Weight tickets (see below)
• Expense receipts
• Official PCS orders
• The PPM checklist and expense certification form your TO generates in DPS during counseling
• Any other documents specified when your move was authorized

The exact process depends on your branch of the military and your installation. Follow the instructions you were given at your old duty station. You may file through a central office or in person at your TO followed by finance — ask which applies to you rather than assuming. Military OneSource's FAQ gives 45 days from the planned move start date to turn in paperwork; services differ (some set shorter windows, especially if you took an advance — see, for example, Marine Corps Logistics Command's PPM page), so get your deadline from your TO in writing.

Weight tickets

You'll need both full and empty weight tickets from a certified scale, annotated the way your TO requires (typically a stamp and signature from the weighmaster). Getting this right matters — incomplete or incorrectly annotated tickets are a common source of payment delays. See weight tickets for the specific questions to settle with your TO before you weigh in.

If a ticket or document is missing, wrong, or you've already moved

Military OneSource says you must have your official orders and your TO's approval before you move (PPM fact sheet), so never start a move planning to fix the paperwork afterward. If you've already moved without approval, ask your TO what, if anything, is possible — don't assume it can be fixed.

Missing paperwork, a documentation error, or a move that already happened without prior counseling can mean a delay, a reduced payment, or in some cases no payment — it depends on the specifics, not a fixed rule. The right move is the same either way: contact your TO promptly, explain exactly what happened, and ask what can still be done. For example, Military OneSource says to provide justification for any missing document (such as an accident report if a vehicle accident left you without a weight ticket). Don't assume a mistake automatically means the whole claim is lost, and don't try to work around a missing document yourself — never alter a weight ticket, recreate a signature, or claim an exception without your TO's sign-off. Let them tell you what's recoverable. See problems and claims for more recovery routes by situation.

How your payment is calculated

Official sources often call this a "reimbursement," but there are two different kinds of PPM, and they work differently (Military OneSource PPM fact sheet, March 2026):

• Member-elected PPM (the usual kind): you choose to move yourself and are paid an incentive of 100% of the Government Constructed Cost — what the government would have paid for the same move — for the weight you actually transport, up to your authorized weight. It's a single payment, you keep what you don't spend (minus taxes), and spending more than that amount comes out of your pocket. Your TO's counselor may add allowances for things like fuel surcharges, extra pickup/delivery, certain bulky items, or temporary storage (up to 90 days, not to exceed the constructed cost).
• Actual cost reimbursement PPM: used only when a government-provided mover isn't available or can't meet your needs. It requires written pre-approval from your TO and pays up to the actual cost of your documented expenses, not to exceed your authorized weight entitlement.

Either way, your payment is not based on what you happen to spend:

• What you spend does affect how much of your payment is taxable. Documented, approved operating expenses reduce the taxable portion; undocumented spending doesn't.

Taxes

Keep your settlement statement, receipts, advance records, and any separate moving-related W-2 together. A PPM/DITY move can generate a separate W-2 for that calendar year — filing without it can create a hassle later.

See the IRS's Publication 3, Armed Forces' Tax Guide for how moving reimbursements and allowances are treated. Qualifying military PCS moves can have moving-expense reimbursements reported in Box 12 with code "P", meaning that amount is excludable from income. That's the extent of what Code P tells you on its own — it doesn't mean every moving expense was unreimbursed, and it isn't a reason to give a particular answer to every tax-software question. If your software asks about uncovered moving expenses, answer based on your actual situation, not a shortcut. When you're unsure, use your service's tax assistance program or a qualified tax professional rather than guessing — getting this wrong can mean claiming (or missing) money you're not aware of.

Don't count the same expense twice. IRS Publication 3 says not to deduct moving expenses that were reimbursed or covered by an allowance you didn't include in income, and that any excess of government reimbursements over your actual moving expenses is taxable. Read the section on moving expenses yourself at irs.gov/publications/p3 and confirm with a tax professional or your service's tax assistance program.