This is because the law has changed.
Many taxpayers change their residence each year, and a substantial percentage of those taxpayer relocations involve new jobs. Prior tax law permitted a taxpayer to deduct moving expenses provided the new job location was at least 50 miles farther from the taxpayer’s former home than the former main job location or, if the taxpayer had no former principal place of work, the new job location was at least 50 miles from the taxpayer’s former home. However, under the TCJA, §11048 and 11049, both the taxpayer’s moving expense deduction and the exclusion of an employer’s reimbursement or payment of the taxpayer’s moving expenses have been suspended except for military relocation.
Accordingly, any non-military moving expense reimbursement made by an employer is taxable as income to the employee.
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