<p>Sorry to use this forum for this, but I can’t seem to find the answer. My spouse left Virginia, and moved here to Madison in April 2007. At the time of the move she was retired. She began work in Wisconsin in August. When she left we emptied out our house and moved everything to Wisconsin. I was planning to claim moving expenses based on her move and subsequent employment. However, she will not have worked the necessary 39 weeks in Wisconsin either in 2007 or by the time we file our taxes in April 2008.</p>
<p>So, the question is: can we claim moving expenses in 2008, when she will have worked the necessary time, even though the actual move occurred in 2007?</p>
<p>tsdad: IRC Sec. 217(d) answers your question quite specifically. If your wife expects to fulfill the 39-week test (or an alternative 78-weeks-over-two-years test that permits self-employment) in April 2008 when you file your return, you claim the deduction for the year incurred, 2007. If it later turns out that you don’t meet the test (e.g., don’t work full time 39 weeks in the first 12 months), then you would have to include the amount previously deducted in income for 2008 or 2009 (whichever year she definitively flunked the test).</p>