Moving Expenses

[oceanlovin'ea]

I have a client that moved to Utah at the end of December. Can I use the moving expenses as an adjustment to income on this tax return?

I know that they have to meet the work requirement of 39 weeks. They have already started working so I know they will meet that requirement.

If for some reason, they did not, would I just have to amend the 2008 return and take off the moving expenses?

Linda

[erchess]

Linda

My understanding (which is for sure right unless there has been a change) is that you can claim moving expenses only on an original or amended return for the year of the move. You claim them if you have a good faith expectation that the requirements will be met and you amend if you later end up with them not met..In the alternative I am sure it would be acceptable either to file an extension or file a return and plan to amend after the requirements have in fact been met.