Certain moving expenses, paid or reimbursed by the employer, are not taxable under the definition of U.S. wage income. To qualify as "non-taxable," the expenses generally must be accountable, substantiated and reasonable for the circumstances of the move. Expenses that can qualify as non-taxable include:
•The transportation of household goods and personal effects (including in-transit storage and insurance expenses) from the old residence to the new residence. The costs of moving automobiles and pets are included in this category.
https://ttlc.intuit.com/questions/2117559-can-i-claim-relocation-expenses-paid-by-employer-they-were-all-included-on-my-w-2-in-box-1
即使不应该claim 搬家费，因为公司付的，但也不应该叫taxable income.
•The transportation of household goods and personal effects (including in-transit storage and insurance expenses) from the old residence to the new residence. The costs of moving automobiles and pets are included in this category.
https://ttlc.intuit.com/questions/2117559-can-i-claim-relocation-expenses-paid-by-employer-they-were-all-included-on-my-w-2-in-box-1
即使不应该claim 搬家费，因为公司付的，但也不应该叫taxable income.
