{"id":271,"date":"2018-09-28T15:58:14","date_gmt":"2018-09-28T15:58:14","guid":{"rendered":"https:\/\/ayoub-associates.com\/blog\/?p=271"},"modified":"2018-09-28T15:58:32","modified_gmt":"2018-09-28T15:58:32","slug":"irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2","status":"publish","type":"post","link":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/","title":{"rendered":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free"},"content":{"rendered":"<p style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">IR-2018-190, Sept. 21, 2018<\/p>\n<p style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">WASHINGTON \u2014\u00a0Employer 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 style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">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 style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">Under\u00a0<a title=\"Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-18-75.pdf\" data-entity-substitution=\"pup_linkit_media\" data-entity-type=\"media\" data-entity-uuid=\"81bafcd8-03ff-4ee5-b3e5-a2ec09c98588\">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 style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">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\u00a0<a title=\"About Form 3903\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3903\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"26a88fa3-11c0-4d52-aedd-6016e33fba94\">Form 3903<\/a>\u00a0or\u00a0<a title=\"About Publication 521\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-521\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"70ce3e61-ed19-4306-b705-39696f6599ce\">Publication 521<\/a>.<\/p>\n<p style=\"margin: 0px 0px 10px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">Employers that have already treated reimbursements or payments as taxable can follow the normal employment tax adjustment and refund procedures. See\u00a0<a title=\"About Publication 15\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-15\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"e464cdb3-a147-46cc-bbe4-28c39d23f4ee\">Publication 15<\/a>, section 13, or\u00a0<a title=\"About Form 941-X\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-941-x\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"00a337e1-3331-4945-9a5b-4dbdba658882\">Form 941-X<\/a>\u00a0and its instructions for details.<\/p>\n<p style=\"margin: 0px; color: #333333; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'Source Sans Pro', sans-serif; font-size: 16px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; box-sizing: border-box; orphans: 2; widows: 2; background-color: #ffffff; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;\">Updates on this and other TCJA provisions can be found at\u00a0<a title=\"Tax Reform\" href=\"https:\/\/www.irs.gov\/tax-reform\" data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"e8471673-3c14-4749-a65f-96bb3ea9e361\">IRS.gov\/taxreform<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2018-190, Sept. 21, 2018 WASHINGTON \u2014\u00a0Employer 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 [&hellip;]<\/p>\n","protected":false},"author":88892,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,3],"tags":[],"class_list":["post-271","post","type-post","status-publish","format-standard","hentry","category-business","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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.\" \/>\n<meta property=\"og: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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Ayoub Sidhum &amp; Co.\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-28T15:58:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-28T15:58:32+00:00\" \/>\n<meta name=\"author\" content=\"marvy wagdy\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"marvy wagdy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/\",\"url\":\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/\",\"name\":\"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.\",\"isPartOf\":{\"@id\":\"https:\/\/ayoub-associates.com\/blog\/#website\"},\"datePublished\":\"2018-09-28T15:58:14+00:00\",\"dateModified\":\"2018-09-28T15:58:32+00:00\",\"author\":{\"@id\":\"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/e7680d8f49cf4471c3fb43f3f0b91311\"},\"description\":\"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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.\",\"breadcrumb\":{\"@id\":\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ayoub-associates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ayoub-associates.com\/blog\/#website\",\"url\":\"https:\/\/ayoub-associates.com\/blog\/\",\"name\":\"Ayoub Sidhum &amp; Co.\",\"description\":\"Full Service Riverside CPA &amp; Accounting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ayoub-associates.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/e7680d8f49cf4471c3fb43f3f0b91311\",\"name\":\"marvy wagdy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a6d7e19919a22b1368e63742499279fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a6d7e19919a22b1368e63742499279fb?s=96&d=mm&r=g\",\"caption\":\"marvy wagdy\"},\"url\":\"https:\/\/ayoub-associates.com\/blog\/author\/marvyw4\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.","description":"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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/","og_locale":"en_US","og_type":"article","og_title":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.","og_description":"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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.","og_url":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/","og_site_name":"Ayoub Sidhum &amp; Co.","article_published_time":"2018-09-28T15:58:14+00:00","article_modified_time":"2018-09-28T15:58:32+00:00","author":"marvy wagdy","twitter_misc":{"Written by":"marvy wagdy","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/","url":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/","name":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free - Ayoub Sidhum &amp; Co.","isPartOf":{"@id":"https:\/\/ayoub-associates.com\/blog\/#website"},"datePublished":"2018-09-28T15:58:14+00:00","dateModified":"2018-09-28T15:58:32+00:00","author":{"@id":"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/e7680d8f49cf4471c3fb43f3f0b91311"},"description":"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. We service Corona, Riverside, Pomona, Fontana, Chino Hills, Yorba Linda, Norco, Mira Loma, Orange County, Riverside, San Bernardino and Los Angeles, CA.","breadcrumb":{"@id":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ayoub-associates.com\/blog\/irs-2018-employer-reimbursements-employees-2017-moves-generally-tax-free-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ayoub-associates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"IRS: 2018 employer reimbursements for employees\u2019 2017 moves are generally tax-free"}]},{"@type":"WebSite","@id":"https:\/\/ayoub-associates.com\/blog\/#website","url":"https:\/\/ayoub-associates.com\/blog\/","name":"Ayoub Sidhum &amp; Co.","description":"Full Service Riverside CPA &amp; Accounting","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ayoub-associates.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/e7680d8f49cf4471c3fb43f3f0b91311","name":"marvy wagdy","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ayoub-associates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a6d7e19919a22b1368e63742499279fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a6d7e19919a22b1368e63742499279fb?s=96&d=mm&r=g","caption":"marvy wagdy"},"url":"https:\/\/ayoub-associates.com\/blog\/author\/marvyw4\/"}]}},"_links":{"self":[{"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/posts\/271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/users\/88892"}],"replies":[{"embeddable":true,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/comments?post=271"}],"version-history":[{"count":1,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/posts\/271\/revisions"}],"predecessor-version":[{"id":272,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/posts\/271\/revisions\/272"}],"wp:attachment":[{"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/media?parent=271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/categories?post=271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ayoub-associates.com\/blog\/wp-json\/wp\/v2\/tags?post=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}