Policies & Guidelines
Our relocation guidelines document is under review and will be posted once revisions are complete to address the relocation taxability changes.
The Tax Cuts and Jobs Act (P.L. 115-97) that was signed into law on December 22, 2017 impacts the taxability of moving expense reimbursements provided by an employer. Reimbursements for moving expenses made to an employee or paid directly to third parties by the employer on and after January 1, 2018 must be included in wage income subject to federal income tax withholding and FICA.