The project, being developed for the FOX TV network by Twentieth Century Fox Television and Kutcher's production company, is about a younger man who marries an older woman and becomes stepdad to her children.
The pilot has yet to be cast and it was unknown if Kutcher had any plans to star in it, a Twentieth Century spokesman said Tuesday.
Kutcher, 27, and Moore, 42, who are favorite subjects of tabloid newspaper and magazines, married last month in a ceremony attended by her ex-husband, Bruce Willis (search), and their three daughters.
The comedy pilot was being written by Holly Hester ("The Drew Carey Show"). Kutcher is among the show's executive producers.
FOX and Twentieth Century FOX Television are owned by News Corp., which is the parent company of FOXNews.com.