Per the IRS Employer Update webpage:
For 2018 through 2025, employers must include moving expense reimbursements in employees’ wages. The new tax law suspends the exclusion for qualified moving expense reimbursements.
Exception 1: Members of the U.S. Armed Forces can still exclude qualified moving expense reimbursements from their income if:
Exception 2: Employers may exclude from wages any 2018 reimbursements to or payments on behalf of employees for moving expenses incurred for a move that took place prior to January 1, 2018, and which would have been deductible had they been paid prior to that date. See Notice 2018-75.
Moving expenses are deducted on Form 3903 Moving Expenses.
To enter or edit Form 3903 in TaxAct:
For lists of deductible and nondeductible moving expenses, see the IRS Instructions for Form 3903.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.