lineage of ciliated protists, such as Paramecium; a lineage of shelled protists, the foraminifera; a lineage of parasitic or pathogenic organisms called the apicomplexa; and an algal group called the dinoflagellates.
â¢ Taxable relocation expense reimbursements will be included as taxable wages in box 1(Wages, tips and other compensation), 3(Social Security Wages), 5(Medicare Wages), and 16(State Wages, tips, etc .) of the employee's W-2. Appropriate taxes will be withheld from the reimbursement. NON-TAXABLE-relocation reimbursement expenses that are non-taxable must first pass an initial test. The relocation expenses are non-taxable if they are closely related to the start of work at a new job location and they meet both the DISTANCE and TIME tests.
Various moving-expense payments made to an employee or on an employeeâs behalf may be taxable income to the employee and will be reported on the employeeâs Form W-2. For taxable reimbursements, federal and state income taxes, social security and Medicare taxes must be withheld. lump sum payment for moving expenses will be paid to the employee via the HR/Payroll Office and will be included in the employeeâs gross pay; subject to applicable tax withholding and Form W-2 reporting. For more information about tax withholding please contact the NDSU HR/Payroll Office.