You can claim moving expenses (providing you otherwise qualify and meet time and distance tests) if they were included in your gross income (box 1 form W-2). As you have correctly stated, they are taxed. Since you have paid tax on the expenses, they become deductible by you. Any expenses that were not taxed (those are probably your excludable expenses) cannot be deducted as that would be double-dipping.
Moving expenses are entered in
Deductions And Credits section:
- Federal Taxes
- Deductions and Credits
- Scroll down to Other
Deductions and Credits
- Select Moving Expenses
