The University adheres to IRS regulations for accounting and
reporting of moving expenses. There are two methods to handle moving
Effective January 1, 2018, all moving expenses are taxable, including payments from the University to a third party on behalf of the employee (e.g. payments to a moving company). To be considered for reimbursement, all moving expenses must be related to starting work at a new job.
A reimbursement of substantiated expenses incurred by relocating employee and approved by the hiring department.
An advance provided to a relocating employee to assist with payment of expenses related to relocation.
Note: Advances are limited to 90% of the department authorized
relocation costs (as stipulated in the offer letter) and must be
substantiated within 30 days of relocation.
The hiring department approving the relocation generally bears the
costs. An offer letter must be sent to the new employee by the
cognizant vice president, dean or director stipulating the terms of
authorized relocation costs. A copy of this letter must be attached to
the Authorization for Payment form and must specify:
Note: Personal and/or confidential information (i.e., social
security number, salary, etc.) should be masked on the offer letter
submitted with the Authorization for Payment.
Follow the procedure below for moving expenses utilizing the reimbursement method:
The Payroll Department determines taxability and forwards the Authorization for Payment form to the Accounts Payable Department.
Advances will not be processed in excess of 45 days before the move.
Follow the procedure below for moving expenses utilizing the moving expense advance method:
The following forms are available on the Internet at https://www.pulse.pacific.edu/about-pacific/administration-offices/business-and-finance-division/about/controllers-office/forms-policies-and-procedures.html
Contact the Payroll Department for additional information.
Authorization for Payment Form