Can I still claim moving expenses (Form 3903) deduction for last year's relocation?

You've got the general idea right, but there's a timing issue. Moving expenses (Form 3903) need to be claimed in the tax year when you actually paid those expenses. The time test (working at least 39 weeks in the first 12 months at the new location) doesn't have to be met before filing - you can claim the deduction based on your expectation to meet the test. If you paid the moving expenses in 2022, you should have claimed them on your 2022 tax return. If you ended up not meeting the time test after claiming the deduction, you'd add back the deduction amount as income on your next year's return. Unfortunately, to claim those 2022 moving expenses now, you'd need to file an amended return (Form 1040-X) for 2022. There's a 3-year window to amend returns, so you're still within that timeframe if you want to pursue it.

I actually went through this exact situation and found this amazing AI tool called taxr.ai that saved me a ton of headaches. I was confused about some old deductions I thought I might be eligible for, including moving expenses, and wasn't sure about the current rules or if I could amend previous returns. I uploaded my old tax documents to https://taxr.ai and it analyzed everything and gave me a clear explanation of what I could and couldn't claim. It even identified a couple other deductions I'd missed completely! The tool explained the military exception for moving expenses that I didn't know about, and helped me understand when amendment made sense vs when it wasn't worth the effort.

Just wanted to follow up and say I tried out taxr.ai after posting my skeptical comment. Honestly, I'm impressed. I uploaded my last two years of returns and it flagged several things my regular tax software completely missed. For one, it caught that I actually did qualify for a home office deduction I hadn't taken (about $1,200 worth!). The document analysis was super thorough and explained everything in plain English. The military-only restriction on moving expenses was clearly explained, which saved me from trying to amend my return for something I couldn't actually claim. It also explained some other deductions I'm eligible for this year that will increase my refund. Definitely worth checking out if you're in a complicated tax situation.

If you're having trouble figuring out if you can amend your return for the moving expenses, you might want to just call the IRS directly. I know that sounds like a nightmare with the wait times, but I used this service called Claimyr that got me through to an actual IRS agent in about 15 minutes when the estimated wait was 2+ hours. The website is https://claimyr.com and they have a demo video at https://youtu.be/_kiP6q8DX5c that shows how it works. Basically they hold your place in line and call you when an agent is about to pick up. I used it when I had a similar question about amending a previous year's return and the IRS agent gave me a definitive answer right away that saved me from filing an unnecessary amendment.

Alright I need to eat my words from my previous comment. After raging about the IRS phone system, I actually tried Claimyr because I was desperate to resolve an issue with a missing tax form. The service actually worked exactly as advertised. I got a text when my call was next in line, picked up the phone, and was connected to an IRS rep in less than 2 minutes. The agent confirmed what others have said here - the moving expense deduction is currently only available for active military personnel under orders, and it has to be claimed in the tax year when the expenses occurred. Since I needed to ask about several other issues too, not having to sit on hold for 3 hours made a huge difference. I'm genuinely surprised this works, but it does.

Just to add a bit more clarity on the Form 3903 situation - even before the Tax Cuts and Jobs Act suspended the deduction for non-military, there were strict time and distance tests. The distance test required your new workplace to be at least 50 miles farther from your old home than your old job was. The time test required working full-time for at least 39 weeks during the first 12 months after arriving in the new location. If this is a military-related move, definitely look into amending your 2022 return. If not, unfortunately the suspension applies through 2025, so you're out of luck at the federal level.

Has anyone successfully amended a tax return for a different reason? I'm wondering if it's worth the hassle. I think I messed up some deductions last year (not moving related) but I'm scared of triggering an audit.