Qualified reimbursements. Employer reimbursements of moving expenses are considered "qualified fringe benefits," not included in employee gross income and not subject to employment taxes, if:rn1. the expense would be allowed as a deduction under the IRS Code for the employee; andrn2. the employee did not deduct the expenses in a prior year.rnIf the employer does not reimburse the employee for these expenses, the employee can claim them as a deduction from adjusted gross income on the individual tax return. There is no dollar limit on the deduction, but expenses must be reasonable and substantiated.
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