A Permanent Change of Station (PCS) move can produce up to seven distinct payments to a service member, each governed by Chapter 5 of the Joint Travel Regulations (JTR):
The total cash value of a typical CONUS-to-CONUS PCS for an E-5 with dependents is approximately $9,000-$14,000 of payable allowances (excluding the government's cost of the HHG shipment itself); for an O-4 with dependents, $15,000-$22,000. OCONUS moves add TLA and overseas shipping which can total another $5,000-$15,000.
Per JTR Table 5-37, weight allowances scale with pay grade and dependent status:
| Pay grade | Without dependents | With dependents |
|---|---|---|
| E-1 / E-2 / E-3 / E-4 | 5,000 lbs | 8,000 lbs |
| E-5 | 7,000 lbs | 9,000 lbs |
| E-6 | 8,000 lbs | 11,000 lbs |
| E-7 | 11,000 lbs | 13,000 lbs |
| E-8 / E-9 | 12,000 lbs | 14,500 lbs |
| O-1 / O-2 / W-1 / W-2 | 10,000 lbs | 12,000 lbs |
| O-3 / W-3 | 13,000 lbs | 14,500 lbs |
| O-4 / W-4 | 14,000 lbs | 17,000 lbs |
| O-5 / W-5 | 16,000 lbs | 17,500 lbs |
| O-6 | 18,000 lbs | 18,000 lbs |
| O-7 and above | 18,000 lbs | 18,000 lbs |
Excess weight is charged to the member at the prevailing per-pound rate (typically $0.50-$1.20 per pound CONUS, higher OCONUS). The HHG estimator at move.mil/it/dps-public/login provides a weight projection based on bedroom count.
The DLA per JTR Chapter 5 Para 0504 is a one-time payment per PCS to offset miscellaneous expenses incurred during the move (utility deposits, hardware replacement, cleaning, license/registration). The amount equals approximately 2.5 times the monthly BAH-without-dependents rate for the member's pay grade in the new duty location.
Estimated 2026 DLA amounts (figures vary monthly with BAH updates):
| Pay grade | DLA without dependents | DLA with dependents |
|---|---|---|
| E-4 | $2,950 | $3,950 |
| E-5 | $3,400 | $4,500 |
| E-6 | $3,800 | $5,100 |
| E-7 | $4,200 | $5,800 |
| O-2 | $4,400 | $6,200 |
| O-3 | $5,500 | $7,800 |
| O-4 | $6,500 | $9,000 |
| O-5 | $7,200 | $10,200 |
DLA is paid in addition to all other allowances and is not refundable regardless of actual miscellaneous expenses incurred. The 2026 DLA is taxable for tax purposes only above the IRC §217(g) qualified-moving-expense exclusion limit — most of DLA falls within the exclusion and is therefore not taxed.
If the member chooses to drive their personally owned vehicle (POV) on the PCS rather than have it shipped, the JTR pays Monetary Allowance In Lieu of Transportation (MALT). The 2026 MALT rate is $0.18 per mile per authorized POV.
The mileage is computed using the Defense Table of Official Distances (DTOD) — not Google Maps or actual driven miles. DTOD calculates the official military mileage between two locations using a standardised network of interstate and primary highway routes. The DTOD reading is typically 5-10% shorter than Google Maps because DTOD prefers interstates.
Only the first POV is automatically authorized for MALT. A second POV is authorized only if (a) the move is between continents (OCONUS), (b) the family has multiple licensed drivers who will drive separately, or (c) the orders specifically authorize. A second POV adds another $0.18/mile of MALT.
During the authorized travel days from old to new duty station, the member and dependents are paid per diem for lodging and meals. The per diem rate is the locality lodging plus M&IE rate at the overnight stopover location — published monthly by GSA at gsa.gov/perdiem (CONUS) and travel.dod.mil/perdiem (OCONUS).
Per diem percentages by family member:
Authorized travel days are calculated as DTOD miles divided by 350 miles per day, rounded up. A 1,400-mile DTOD distance produces 4 authorized travel days (1,400 ÷ 350 = 4). The member receives 4 days of per diem for the trip.
TLE pays for temporary hotel lodging at the old and new duty stations when permanent housing is not immediately available. CONUS TLE pays up to $290/day for the member plus dependents at the locality per diem rate, capped at 14 days total per PCS (or 21 days for certain longer-distance OCONUS-to-CONUS or special-circumstance moves). Receipts are required.
OCONUS uses TLA (Temporary Lodging Allowance), which is more generous and continues until family housing is available — often 30-60 days. TLA is reimbursed against actual receipts at locality rates that include OCONUS post differential where applicable.
The choice between PPM and Government-procured move is one of the most consequential financial decisions in a PCS. The math:
PPM Worked Example — E-6 with Dependents, 1,400 miles, 9,500 lbs HHG
Despite the Tax Cuts and Jobs Act of 2017 suspending the IRC §132(g) moving expense exclusion and IRC §217 above-the-line moving deduction for civilian taxpayers (2018-2025), active-duty military on PCS orders retain both under IRC §217(g). Practically:
The IRS Publication 521 (Moving Expenses) provides plain-language guidance on qualified moving expense definitions and the §217(g) military exception. The DFAS DD Form 1351-2 (Travel Voucher) and the W-2 produced after the move reflect the taxable vs excluded breakdown.
Per JTR Chapter 5, members can request up to one month of advance pay (sometimes up to three months in hardship circumstances) to bridge cash-flow gaps during the PCS. The advance is an interest-free loan repaid in monthly installments from regular pay over 12 months (sometimes 24 months for hardship). The advance does not count against the DLA or any other allowance — it's a separate advance against future earnings.
Approximately 2.5 times monthly BAH-without-dependents for the member's pay grade. E-5 with dependents: ~$4,500. O-3 with dependents: ~$7,800. Exact amounts on DFAS website.
PPM = member arranges own move and is reimbursed at 100% of what government would have paid. GPM = government contracts the move directly. PPM typically nets $2,000-$8,000 profit but carries all logistics risk.
$0.18/mile per authorized POV, computed using DTOD distance (not Google Maps). First POV automatic, second POV requires specific authorization.
No for active duty under IRC §217(g) — qualified expenses excluded from gross income, reported on W-2 Box 12 code P. PPM profit above the exclusion is taxable.
100% of locality rate on first day + 75% M&IE intermediate days. Spouse and dependents 12+ get 75% of member rate; under 12 get 50%.
Per JTR Table 5-37: E-1 through E-4 5,000-8,000 lbs; E-5 with dependents 9,000 lbs; O-3 with dependents 14,500 lbs; O-6+ 18,000 lbs.
Temporary Lodging Expense — CONUS up to $290/day capped at 14 days; OCONUS TLA more generous and continues until family housing available. Receipts required.
Yes. Per DoD policy since 2013, same-sex spouses and dependent children receive identical benefits to opposite-sex families.