MOVING EXPENSE REIMBURSEMENT

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.