The military moved us in 2014 but we didn't receive a bill for the moving truck till 2016. can i deduct the expense of the truck as moving expenses for 2016?

[tjbeers]

My husband retired from the military in 2014.  They paid for us to move to another state for a new job.  We were billed the weight overage cost of the moving truck, but didn't receive the bill until 2016. Even though we actually moved in 2014, can we claim the moving truck expense in 2016 since that's when we received the bill and paid it?

[RichardG · Accepted solution]

To qualify for the moving expense deduction, you must meet the following tests:

The distance test - Your new workplace must be at least 50 miles farther from your old home than your old job location was from your old home. If you had no previous workplace, your new job location must be at least 50 miles from your old home.

The time test - If you're an employee, you must work full-time for at least 39 weeks during the first 12 months immediately following your arrival in the general area of your new job location.  

If you meet these requirements, you can deduct the expense on as a moving expense for 2016 even though the move actually took place in 2014.