Skip to content
Warren AI
Sign in
Income Tax Planning
Chapter 5: Gross Income from Employment/OTHER EMPLOYEE FRINGE BENEFITS (4 OF 9)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 5: Gross Income from Employment

OTHER EMPLOYEE FRINGE BENEFITS (4 OF 9)

01.Core Concepts

Qualified Moving Expense Reimbursements: Before 2018 • Excluded from income if paid by employer Qualified Moving Expense Reimbursements: 2018 – 2025 (TCJA) • Not excludible from income unless attributable to in-kind moving and storage expenses for members of the U.S. Armed Forces on active duty that move pursuant to a military order and incident to a permanent change of station. Qualified Moving Expense Reimbursements: After 2025 • OBBBA makes TCJA changes permanent. • Retains exception for military and adds Intelligence Community exception.