[Willis3000]

In 2008 I moved back to the US after living abroad and working as a military contractor for several years. The move was at my own expense, including costs to ship my belongings and for plane tickets.

I first flew from my old country of residense to North Carolina to visit family for a month, while researching jobs, and then I flew to New York where I have set up my new permanent residence.

I filed a US Federal tax return for 2008, but didn't claim any expenses associated with the move. A friend suggested that I should have claimed these expenses.

When I file my 2009 return this month, am I allowed to claim my 2008 moving expenses, including costs to ship belongings and costs of air travel to my new state of residence?

Can I claim the plane ticket from North Carolina to New York, or can I only claim the ticket I purchased for the original flight to the US from overseas?

Thanks

[AtlantaTaxExpert]

No, you cannot claim 2008 expenses on your 2009 return. You must amend the 2008 return to claim those expenses.

Actually, you could claim BOTH flights, under the concept that the delay in NC was normal and expected in order to properly research the job market and identify your final job destination.