I am a non-US citizen and resident, moving to the US to work for a few years starting January 2016. In 2015 I am considered a nonresident alien with no taxable income in the US. In 2016 I will be considered a resident alien with taxable income.
I'd like to make the move to the US in November 2015, i.e. while I'm still a nonresident alien with no taxable income in the US. Is it possible for me to deduct moving expenses (plane tickets, etc.) from my 2016 taxes?
IRS Publication 521 states that "If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses.". If I understand correctly, this means that if I'm paying for the plane tickets I will not be able to deduct them in 2016 (unless I move in 2016).