There are two tests you need to meet before you can claim the moving expense deduction: distance and time test. Of course, if your employer reimbursed your relocation expense, you can't deduct any. You should file 1040X and amend your 2007 tax if meet both tests. You can't deduct this on your 2008 return. So you should probably claim it in 2007, if later you found you did not meet those tests, you can file those expense as income on your 2008 return.