No, you may not deduct your moving expenses from your New York income. The instructions
for filing NY form IT-203 on page 24 state:
Include moving expenses that you incurred as a nonresident only if you moved to a new home because (1) you changed job locations in New York State, or (2) you started a new job in New York State. Do not include moving expenses you incurred if your new job or new work location is outside New York State.
You didn't ask this, but the regulations for federal taxes say that you can choose to deduct moving expenses in the year your employer reimburses you if:
You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year.So, for the IRS, if you were reimbursed in December 2016 but moved in January 2017, you may deduct your moving expenses on your 2016 tax return. For more information, see
Publication
521, Moving Expenses, page 12.
