Relocation Expenses

Reimbursement for the relocation expenses of newly recruited personnel is authorized at the departmental level. All reimbursements must comply with the University’s Travel and Business Expense Policies, and the newly hired employee should be informed of this prior to incurring expenses.  Relocation expense reimbursement may be processed on a Check Request form prior to the hire date.  Any expense reimbursements requested after the hire date should be on a Travel and Business Expense form.  In addition, the current IRS standard mileage rate for relocation is 17 cents per miles driven for moving purpsoes. 

Only qualified moving expense reimbursements are non-taxable to the employee. Non-taxable, “qualified”, moving expenses (as long as new location is at least 50 miles away from the old location per IRS regulations) include:

  • Packing of furniture and personal belongings.
  • Transportation (moving) of furniture and personal belongings from the previous principal place of residence to the new principal place of residence, which must be at least 50 miles apart.
  • Insurance and in-transit storage for periods of up to 30 days from the move date.
  • Travel and lodging costs, excluding meal costs, associated with one trip to move to the new residence by the employee and members of the employee’s household. 

Taxable moving expenses include:

  • Pre-move house hunting, including travel, meals and lodging once an offer has been accepted.
  • Meals and lodging while occupying temporary quarters.
  • In-transit storage charges beyond 30 days.
  • Personal needs such as a driver’s license and auto insurance.
  • Real estate fees incurred when leaving the former residence or acquiring the new residence.
  • Relocation allowance (unsupported by receipts)

Documentation Required

The original receipts/invoices must be provided and meet the requirements as documented in the Travel and Business Expense policies.  In general, the receipts should demonstrate:

  • the date
  • the item or service purchased
  • the total amount of the purchase
  • proof of payment
  • the recipient’s name, home address and Social Security number (if taxable) to be reported to Payroll for reporting on the employee’s annual Form W-2

DAF approval must be provided to authorize the relocation allowance or moving expenses.  The employee should be aware of any tax implications.

A moving expense worksheet is available to organize and document moving expenses.