PPM Calculator

The Personally Procured Move (PPM) — historically called DITY — is the member-managed alternative to a government Household Goods (HHG) move under JTR paragraph 051502. The member arranges and pays for the move, then submits a settlement claim to receive a percentage of the Government Constructed Cost (GCC). Through 30 September 2025 the reimbursement rate was 130% of GCC under temporary authority MAP 42-25(R) intended to boost military-family moving capacity during the post-COVID household-goods carrier shortage. On 1 October 2025 that authority sunset and the reimbursement rate returned to the statutory 100% of GCC under 37 U.S.C. § 452. PPM math for CY2026 uses the 100% rate.

The 22% federal supplemental wage withholding catches almost every first-time PPM filer.The PPM settlement payment is treated by DFAS as supplemental wages under IRS Regulations § 31.3402(g)-1 and has federal income tax withheld at a flat 22% rate at the time of disbursement. That withholding is on the full GCC payment, not the profit margin. A member whose actual move expenses (truck rental, fuel, hired labor, packing supplies) consume a substantial fraction of the GCC payment will see 22% withheld on the gross, then must claim the actual expenses on the year-end tax return to reduce the taxable wages and recover the over-withheld amount as a refund the following April. The cash-flow gap between the PPM check (minus 22% withholding) and the tax-return refund is real and is often $2,000-$5,000 for a typical mid-grade enlisted move.

Documenting actual costs converts gross to profit on the tax return. Under IRS Publication 521 and the DoD travel-voucher process, members receive a Form W-2 reflecting the PPM settlement as non-Combat-Zone wages in box 1. The member then deducts substantiated actual moving costs on Form 3903 (Moving Expenses) to reduce the taxable income. Acceptable substantiation includes vehicle rental contracts, fuel receipts (or standard mileage rate at the IRS prevailing rate), packing-material receipts, hired-labor receipts (1099-able cash payments to helpers are acceptable with date and amount documented), tolls, and lodging receipts for the travel days. The PPM Operating Allowance Settlement Worksheet provides one column for actual costs — leaving that column at zero means the member pays federal tax on the entire GCC payment.

Weight tickets are non-negotiable. DFAS PPM guidance requires certified empty-weight and certified full-weight tickets from a state-certified scale (CAT Scale truck-stop network is the most common). Both weights must be of the same vehicle. The difference between full and empty is the net weight that earns the PPM payment. The member's authorized weight allowance (per JTR Table 5-37 — see also the Weight Allowance reference page) caps the payable weight. Over-weight is paid at 0% — the GCC math stops at the authorized allowance.

45-day submission window. The PPM settlement worksheet, weight tickets, and operating expense receipts must be submitted within 45 days of move completion under DFAS PPM closeout guidance. Past 45 days, a memorandum for record explaining the delay is required; past 6 months, waiver action is required and frequently fails. The 45-day clock starts from physical move completion, not from arrival at the new installation or from any administrative milestone.

Authorities: 37 U.S.C. § 453 (Personally Procured Move reimbursement; household-goods self-move under § 453(c)); JTR paragraphs 051501-051508; PDTATAC MAP 42-25(R) (130% temporary authority, expired 30 September 2025); IRS Publication 521 (Moving Expenses); IRS Form 3903; IRS Regulations § 31.3402(g)-1 (supplemental wage withholding); DFAS PPM closeout guidance; JTR Table 5-37 (Weight Allowances). Verify the current reimbursement rate, withholding treatment, and substantiation requirements with your installation Transportation Office and finance office before signing the DD Form 2278.