Moved NJ to TX w/emp paid moving exp. Paystub after move reflected the emp paid amt for the move when in NJ . Do I need to include this amount as taxable income for NJ?

[george_knaggs]

My employer paid directly the moving expenses which would have been incurred before or on the date of my move.  I saw these reflected in a separate paystub I received the month after my move. No tax withholdings on amt since paycheck based from TX.

[DanielV01]

Half of it would be included in NJ income.  Because the Tax Cuts and Jobs Act no longer allows moving expenses to be reimbursed with tax-free funds, your moving expenses were included as taxable wages.  Since half of the cost of the move is to get out of NJ and the other half to move into Texas, the wages for the move are appropriately split 50/50 between the two states.