#  Moving and Related Expenses 

 



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 Effective 1/1/2018, as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable.

 **Withholding and Reporting**

 Earnings code MOV/MVI - Moving Qualified (ee, 3rd party), has been disabled. Reimbursements to new employees (individuals or 3rd parties such as moving companies, etc.) must use earnings code MVN/MV3 – Moving Non-Qualified (ee, 3rd party). Schools and units may gross-up these payments at their discretion.

- Moving expenses paid directly to an employee must include an additional compensation form when processing through Concur. See [How do I process additional pay in Concur?](https://travel.harvard.edu/search/site/additional?&solrsort=%20)
- Moving expenses paid directly to a third party must include a third party additional pay form (flagged as no check to be issued) in order for Central Payroll to adjust the employee's W-2, Federal, FICA and State gross income since these types of payments are taxable income.

 **Additional Information**

 [How do I process additional pay in Concur](https://travel.harvard.edu/search/site/additional?&solrsort=%20)  
[Processing Taxable Payments](https://policies.fad.harvard.edu/pages/employee-gifts-and-celebratory-events)



 

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 See also:- [ How To ](/resource-type/how)
- [ Taxes ](/service-units/taxes)