A cross country move was completed in late November 2007. Easily meets (or will meet) the time and distance tests. Some of the expenses were paid by December 31, others were not paid, or even invoiced, until after January 1.
Is the moving expense deduction limited to only those costs paid in full in 2007 or can the 2008 payments be included? Otherwise, is the moving expense deduction taken in both 2007 and 2008 for the costs actually paid in those years?