Hi, I’m Maria, and I work for the IRS. If you’re an employer who directly pays or reimburses your employees for their moving expenses, this video is for you. There are some changes that will affect your employees’ taxes. If you paid or reimbursed your employees for their moving expenses in 2018 and the move also occurred in 2018, you must now include those payments in your employees’ wages. However, if you paid or reimbursed any employee for their moving costs in 2018, but the move actually occurred before January 1st, 2018, you do not have to include these payments in that employee’s income. Meanwhile, members of the U.S. armed forces can usually still exclude moving reimbursements from their income. For more details, go to irs.gov/newsroom/businesses.