{"id":264,"date":"2018-09-27T06:17:41","date_gmt":"2018-09-27T06:17:41","guid":{"rendered":"https:\/\/ayoub-associates.com\/blog\/?p=264"},"modified":"2018-09-27T06:17:41","modified_gmt":"2018-09-27T06:17:41","slug":"irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free","status":"publish","type":"post","link":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free\/","title":{"rendered":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free"},"content":{"rendered":"<p>IR-2018-190, Sept. 21, 2018<\/p>\n<p>WASHINGTON \u2014 Employer payments or reimbursements in 2018 for employees\u2019 moving expenses incurred prior to 2018 are excluded from the employee\u2019s wages for income and employment tax purposes, the Internal Revenue Service announced today.<\/p>\n<p>The 2017 Tax Cuts and Jobs Act (TCJA) suspended the exclusion from income for moving expenses reimbursed or paid by an employer for most employees starting in 2018, making these amounts taxable, except for amounts for active-duty members of the U.S. Armed Forces whose moves relate to a military-ordered permanent change of station.<\/p>\n<p>Under <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-18-75.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Notice 2018-75<\/a>, posted today on IRS.gov, reimbursements an employer pays to an employee in 2018 for qualified moving expenses incurred in a prior year are not subject to federal income or employment taxes. The same is true if the employer pays a moving company in 2018 for qualified moving services provided to an employee prior to 2018.<\/p>\n<p>To qualify, reimbursements or payments must be for work-related moving expenses that would have been deductible by the employee if the employee had directly paid them prior to Jan. 1, 2018. The employee must not have deducted them in 2017. For more information on the 2017 rules, see <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3903\" target=\"_blank\" rel=\"noopener noreferrer\">Form 3903<\/a> or <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-521\" target=\"_blank\" rel=\"noopener noreferrer\">Publication 521<\/a>.<\/p>\n<p>Employers that have already treated reimbursements or payments as taxable can follow the normal employment tax adjustment and refund procedures. See <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-15\" target=\"_blank\" rel=\"noopener noreferrer\">Publication 15<\/a>, section 13, or <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-941-x\" target=\"_blank\" rel=\"noopener noreferrer\">Form 941-X<\/a> and its instructions for details.<\/p>\n<p>Updates on this and other TCJA provisions can be found at <a href=\"http:\/\/IRS.gov\/taxreform\" target=\"_blank\" rel=\"noopener noreferrer\">IRS.gov\/taxreform<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2018-190, Sept. 21, 2018 WASHINGTON \u2014 Employer payments or reimbursements in 2018 for employees\u2019 moving expenses incurred prior to 2018 are excluded from the employee\u2019s wages for income and employment [&hellip;]<\/p>\n","protected":false},"author":88890,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,1,3],"tags":[],"class_list":["post-264","post","type-post","status-publish","format-standard","hentry","category-business","category-general","category-tax-tips"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.<\/title>\n<meta name=\"description\" content=\"Ayoub and Associates CPA Firm is a full service Corona CPA firm that provides services in accounting, tax preparation and planning, IRS audit, and sales tax. 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