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Moving Expenses Tax Change

As of January 1, 2018 all moving expense reimbursements are considered taxable income to the employee. This tax law change also applies to direct payments by an employer on behalf of the employee, such as payments by a employer to a moving company. As a result, all moving expenses paid by NDSU in tax year 2018 must be reported on employee's payroll W-2 as taxable income.

Because of this tax law change, effective immediately, the recommended process for moving expenses is to use the lump sum payment method via the HR/Payroll process. There is no longer an advantage for the department to collect the employee's receipts and process moving expense reimbursements for audit through the Accounting Office (via the Travel Expense module) in order to avoid taxes for the employee. The account code (#521050) for "Moving Expenses - Nontaxable" has been inactivated.

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North Dakota State University
Phone: +1 (701) 231-8961 / Fax: (701) 231-9686
Campus address: SGC 102
Physical/delivery address: 1919 University Dr N, Fargo, ND 58102
Mailing address: NDSU Dept. 3140 / PO Box 6050 / Fargo, ND 58108-6050
Page manager: Human Resources/Payroll