My family relocated to Korea as Active Duty Military in 2021. I did not relocate our dog until 2022. Can I deduct the shipping costs this year?

@pk ?

You take the deduction in the taxable year in which the expense was "paid or incurred".  Since your expense was both paid and incurred in 2022, take the deduction on your 2022 return.

@robert-howard19 , agreeing with @TomD8 , and adding

1. this is just like routine PCS moves within the USA -- because you are moving from a US base to another US base ( i.e. other than the higher cost, there is no foreign cost component).

2. You may find the following article useful --- > https://www.katehorrell.com/tax-deductible-moving-expenses/