You are not required to pay taxes on the amount if your employer directly pays your moving expenses. However, you might still be required to file a Form 3903 for moving expenses, depending on how the amount is reported on your W-2.
In most cases, you can consider
moving expenses incurred within 1 year from the
date you first reported to work at the new location as
closely related in time to the start of work. After a year, you will no longer meet the time test for moving expenses.
