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Objectives


                            At the end of this lesson, you will be able to identify changes made under Tax Cuts and Jobs Act (TCJA) regarding

                            qualified moving expense reimbursements.







                            Contents



                              Topic                                                                                                                                                                     See Page



                               Overview ............................................................................................................................................................. 11048-1

                               Prior Tax Law ...................................................................................................................................................... 11048-3
                               New Tax Provision .............................................................................................................................................. 11048-4


                               Audit Considerations ........................................................................................................................................... 11048-5
                               Summary ............................................................................................................................................................. 11048-5











































                            73233-102                                                                                 11048-2                                                                Tax Cuts and Jobs Act
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