The answer to your question
depends on whether you are being reimbursed for your expenses.
If there is no reimbursement, then you can deduct your moving
expenses in the year that you paid them. So, deduct the expenses paid in 2015 on your
2015 return and deduct the 2016 expenses on your 2016 return. You will enter the same criteria to qualify
to deduct the moving expenses on both the 2015 and 2016 tax returns (for
example, the miles from your old home to old workplace and old home to new
workplace), so keep this information in your files.
If you are reimbursed for the expenses and you use the cash method
of accounting, then you can deduct the expenses either in the year they were
paid or in the year that you are
reimbursed.
For more information, take
a look at IRS
Publication 521 Moving Expenses. The
section that addresses when to deduct moving expenses starts on page 12 of the
PDF document.
