Moving Expenses 100% Taxable Income

The Tax Cuts and Jobs Act of 2017 requires that the University withhold income and FICA taxes on payments made to an employee, or to a third party on behalf of the employee, for all moving related expenses. The amount(s) will be reported to the payroll office and in the next payroll cycle(s) adjustments will be made to the employee's wages and withholdings, and will also be reported on the annual employee’s W-2.  Due to the tax requirement, reimbursements will not be processed until the employee is on the University payroll.