Moving expenses on 1040 - move at end of year

[djmcphee]

If one does not meet the time test for claiming moving expenses (was US resident for most of 2005 but spouse in Canada - sold house and both moved definitely to US in December with some expenses in 2005 and some in 2006 + company reismbursement of some expenses which will show on the 2006 W2). Do you not claim expenses on the 2005 1040 and then file an amended 1040?

[nelsona]

One does not have to have formally met the time test to claim moving expenses in the year they occur.(IRS PUb 521) Besides, have you not by now worked 39 weeks in your US location?

You should report any 2005 moving expenses on your 2005 return. Thre is no need to amend your 2005 return unless you subsequently fail to meet the 39-week test.

You will report any 2006 moving expenses incurred on your 2006 return (along with the reimbursement treated as income your company will include on your w-2).