The Tax Cuts and Jobs Act suspends the exclusion from income for qualified moving expense reimbursements or payments for tax years 2018 through 2025, except for certain members of the Armed Forces. However, under Notice 2018-75, reimbursements an employer pays to an employee in 2018 for qualified moving expenses from a move in a prior year are not subject to federal income or employment taxes. The same is true if the employer pays a third party in 2018 for qualified moving services provided to an employee prior to 2018. The notice also gives guidance to employers who have included such amounts in employees’ wages or compensation and have withheld and paid federal employment taxes on them. See Notice 2018-75, 2018-41 I.R.B. 556, and Frequently Asked Questions for Moving Expenses for more information.