moving expense

[schirallicpa]

Guy moves to beautiful Western New York State to accept a new job in 2006. Claims a moving deduct on 2006 tax return. He is engaged at the time. She doesn't move with him. They get married in 2007. She moves in 2007.

I had a family that the husband moved here and the kids waited til school was out to move. We were able to take moving expense over 2 years. In 2006 we took his. In 2007 we took theirs.

Can I do that in this situation? She does not have job here. She moved because she is now the wife. In looking at the reference material I have, it refers to household members and does not specify the relationship of the household members.

Any thoughts this fine morning?

[indyscott]

I would say that while moving to live your new spouse is a good thing, I don't think that tax code contemplates providing an actual tax incentive or compensation for the move. My hearty congrats to the newlyweds.