[nilay]

I came to the usa in Oct 2008. I was in Missouri for those 3 months and then moved to California for another project. I will be staying California till Dec 2009 at least. I have not been reimbursed for either of the relocation. According to Form 3903, I do qualify "The Distance Test", but I am not sure if qualify "The Time Test". Should I file an exempt for the Moving expenses when filing taxes for 2008.

Help appreciated

Thanks
Nilay

[MukatA]

Yes, if you will be in CA till Dec 2009, you will qualify The Time Test. You can claim moving expenses in 2008. If you leave CA location without completing the 39 weeks requirement, you will have to file amended return for 2008.
Read: Your U.S. Tax Return: Moving Expenses

[nilay]

Thanks Mukta,

a. Do I have to itemize to claim any moving expense?
b. Should I combine all the moving expense in one form or should I fill in multiple forms one each for a move.
c. Which out these can I claim as a part of my moving expense. I was not reimbursed for any of the mentioned expenses.

1. In Feb 2008, I moved to India. My OPT had expired and my H1B wasn't approved yet. Expenses were Flight tickets.
2. In Oct 2008, I moved to USA (Missouri) from India on h1B visa. Expenses were flight tickets; personal and spouse, and transportation
3. In Dec 2008, I moved to California from Missouri and will be here till end of Dec 2009. Expenses were flight; personal and spouse, and transportation

Thanks again.
Nilay

[AtlantaTaxExpert]

a) Negative. Moving expenses are claimed on Form 3903 and are an adjustment to income claimed on Page 1 of Form 1040.

b) Combine them.

1) You CANNOT claim the expenses for the move to India.

2 & 3) You CAN claim the expenses for the move to Missouri, then the follow-on move to California.