I have to pay relocation reimbursed by my employer back in 2018. 1) is the repayment deductible under tax reform? 2) should I ask for FICA paid on the amount back? Thx

[swangwiw]

If I can deduct the repayment due to tax reform and the reimbursement includes tax gross up made by my employer in 2016 when I initially moved, do i have to pay the gross up part back?

[TaxGuyBill · Accepted solution]

1)  If the repayment is $3000 or less, no, it will not be deductible in 2018.  If the repayment is more than $3000, yes, it is deductible.

2)  Yes, you should receive FICA back.

3)  Probably, but you would need to look at the contract with your employer to see what you are required to repay.