2018 Employer Reimbursements for Employees’ 2017 Moves

Employer payments or reimbursements in 2018 for employees’ moving expenses incurred prior to 2018 are excluded from the employee’s wages for income and employment tax purposes. The 2017 TCJA suspended the exclusion from income for moving expenses reimbursed or paid by an employer for most employees starting in 2018, except for amounts for active-duty members of the U.S. Armed Forces whose moves relate to a military-ordered permanent change of station. Click here for details.