The IRS announces that employer reimbursements in 2018 for qualifying pre-2018 employee moves are tax-free. Clarifying the effects of the Tax Cuts and Jobs Act (TCJA), the IRS states that employer payments in 2018 for employee moving expenses incurred prior to 2018 are excluded from the employee’s wages for tax purposes. The IRS notes that, because the TCJA was passed at the end of 2017, individuals who relocated in 2017 but didn’t receive payment until 2018 wouldn’t have anticipated that the payments were taxable. (IRS Notice 2018-75)

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