TRAVEL POLICY AND PROCEDURE - PAGE 15

2.         An ER, with supporting receipts, is to be completed by the department chairperson and approved by the dean for each candidate's expenses.    

3.         Travel by employees to interview candidates at a location other than the University requires advance approval from the Provost.
 

VI.     MOVING EXPENSES 

A.  GENERAL GUIDELINES - The University may make arrangements to reimburse new staff employees for some or all moving expenses.  Moving expense amounts are subject to normal University limits placed upon related travel expenditures.  Prior approval to grant moving expenses is required from the appropriate Provost/Vice President. 

1.         Reimbursements for "qualified" employee moving expenses will be treated as fringe benefits and will not be reported as taxable income to the employee. 

a)         Qualified moving expense reimbursements are any amounts received by an employee from the University as payment for (or reimbursement of) expenses that would be tax deductible as moving expenses if directly paid or incurred by the employee. 

b)         The definition of qualified moving expenses only includes the reasonable costs of moving household goods and personal effects and for traveling to the new location (including lodging expenses for the employee and family members while en route). 

c)         Three competitive bids are required if the cost of using a moving company is expected to exceed $3,000.  The department is to contact the Purchasing Office for details prior to contracting with a moving company. 

d)         In order to be excluded from the employee's income, the moving expenses must usually be incurred within one year of an employee beginning work at the new location.  

2.        Although rarely reimbursed, there are many types of moving expense reimbursements that do not qualify as fringe benefits and must be reported as taxable income on a Form W-2.  Common examples of such expenses are a) meal expenses while en route to the new residence, b) temporary living expenses at the new location, and c) payments for house hunting trips prior to the actual move.

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