In accordance with the Tax Cuts and Jobs Act of 2017, all university payments for moving expenses are no longer deductible expenses and are subject to Social Security (or FICA Alternative), Medicare and Federal withholding taxes. As a result, all moving expenses paid for the calendar year 2018 forward will be taxable on the employee’s paycheck and included in the employee’s Form W-2 for the year. The lump sum payment for moving expenses will be paid to the new faculty or professional staff employee through the submission of a Moving Expenses Compensation EPAF after the primary job has been established in the payroll system. Moving Expenses, #309.10
