Effective January 1, 1998, the IRS instituted the
following reporting changes:
The University is not required to report on an employee's IRS
form W-2 moving expense payments that were made directly to a third
party on behalf of the employee for example, a moving van line.
In addition, the requirement to file an IRS form 4782 "Employee
Moving Expense Information" with the IRS and employee has been eliminated.