1. ​​​​​ Does Wisconsin follow the federal treatment of qualified moving expense reimbursements for employers?
   
   
2. Does Wisconsin follow the federal treatment of moving expense deductions for employees?
   
   

1. Does Wisconsin follow the federal treatment of qualified moving expense reimbursements for employers?
   
   Yes. Wisconsin adopted sec. 11048 of the federal Tax Cuts and Jobs Act of 2017. For additional guidance, see Internal Revenue Service News Release 2018-190 and Notice 2018-75.
   
   
2. Does Wisconsin follow the federal treatment of moving expense deductions for employees?
   
   Yes. Wisconsin adopted sec. 11049 of the federal Tax Cuts and Jobs Act of 2017. For additional guidance, see Internal Revenue Service News Release 2018-127 and Notice 2018-42.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 15, 2023: secs. 71.01 and 71.22, Wis. Stats., and 26 U.S. Code §§ 132, 217, and 274.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Employers:

Employees:

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100171

November 15, 2023​​