Policy Information
Date Established: 1989
Date Last Revised: 7/30/2007
Category:
Financial
Responsible Office:
Procurement Services
Responsible Executive:
Vice President for Finance and Administration
Policy Contents
Summary
Departmental funds may be used to reimburse certain expenses incurred by new appointees when transporting themselves, their families, and household goods and personal effects to their new place of residence. This policy applies to State, RF, and UBF appointments.
Policy Statement
When an employing unit’s administration believes it is necessary to attract specific personnel, reimbursement of moving and related expenses may be authorized by the responsible executive from available departmental funds.
Reimbursement of moving and related expenses will not be made to an otherwise eligible employee unless the employee agrees in writing to return the monies received for such expenses in the event the employee resigns or voluntarily separates from employment within one year of the initial appointment.
IRS Implications
IRS Publication 521 Moving Expenses explains the deduction of certain expenses of moving to a new home because of a change in job location or starting a new job. Refer to Publication 521 for complete information regarding the proper tax treatment of moving and related expense.
Background
Reimbursement of moving and related expenses is not mandatory. It is a procedure established to assist in the recruitment of qualified candidates, and it is not expected that every appointee would be authorized payment of such expenses.
Applicability
This policy applies to State, Research Foundation, and University at Buffalo Foundation appointments.
Definitions
Household Goods and Personal Effects
All reasonable items of furniture, furnishing, clothing, appliances, tools, and equipment, including necessary expenditures for handling such items as pianos, refrigerators, and deep freezers. For the purposes of moving expenses, the term personal effects includes, but is not limited to, moveable personal property that the taxpayer owns and frequently uses.
Principal Investigator (PI)
A UB faculty or staff member who bears responsibility for the intellectual leadership of a project. The PI accepts overall responsibility for directing the research, financial oversight, and compliance with relevant university policies and sponsor terms and conditions.
Responsible Executive
The vice president/vice provost/dean, or their designee with authority over and responsibility for the unit.
Responsibility
Responsible Executive / Principal Investigator / Account Holder
- Review and approve appropriate requests for moving and related expense reimbursements.
Responsible Office
- Determine the funding source for the reimbursement of moving and related expenses.
- Complete the appropriate paperwork and include all required documentation; forward to the responsible executive / PI for approval.
Procedure
| Eligibility Criteria | State | RF | UBF |
|---|---|---|---|
| Distance test as outlined in IRS Publication 521 Moving Expenses | Yes | Yes | Yes |
| Full time appointment required | Yes | Yes | No* |
| Professional/faculty appointment required | Yes | Yes | Yes |
| * Pursuant to current IRS provisions, reimbursement of moving and related expenses to individuals with less than a full-time appointment represents taxable income to the employee and will be reported on the employee’s W-2 subject to appropriate payroll tax withholding. | |||
| Documents Required when Individual is Reimbursed | State | RF | UBF |
|---|---|---|---|
| Purchase Requisition (eReq). If reimbursement includes payment to a moving company, two vendor quotes are recommended, if over $2,500. | Yes | No | No |
| Reimbursement/Advance/Payment Form | Yes | No | No |
| Request/Agreement for Moving Expense Reimbursement (Form AC1099) | Yes | No | No |
| Relocation Expense Authorization and Payment (F469) | No | Yes | No |
| Disbursement Request Form | No | No | Yes |
| Original bill of lading or freight bill detailing moving charges and confirming appointee has paid those charges; or paid receipts from rental vendors. An original canceled check, carbon of a bank check/money order, or copy of a credit card statement is required as proof of payment. Claims by individuals not using commercial carriers or rental vendors must include appropriate documentation. | Yes | Yes | Yes |
| Funding source may be used for reimbursement of moving and related expenses if individual is not appointed to that funding source | No | No | Yes |
| Documents Required when Vendor is Paid Directly | State | RF | UBF |
|---|---|---|---|
| Purchase Requisition (eReq) Two vendor quotes are required. A purchase order will be sent to the mover chosen. | Yes | No | No |
| Request/Agreement for Moving Expense Reimbursement (Form AC1099) | Yes | No | No |
| Relocation Expense Authorization and Payment (F469) | No | Yes | No |
| Disbursement Request Form | No | No | Yes |
| Mover will send original invoice/bill of lading or freight bill to Accounts Payable for payment. | Yes | Yes | Yes |
| Funding source may be used for reimbursement of moving and related expenses if individual is not appointed to that funding source | No | No | Yes |
| Actual and necessary moving and travel expenses | State | RF | UBF |
|---|---|---|---|
| Basic cost of moving household goods and personal effects up to 12,000 pounds, including pianos, refrigerators, and deep freezers | Yes Must use a carrier authorized by the US Department of Transportation or trailers/ trucks rented from commercial establishments. If neither commercial mover nor rental truck is used, documented moving expenses up to $200 are reimbursable. | Yes If charged to a sponsored project, allowability is determined according to sponsor guidelines. If neither commercial mover nor rental truck is used, documented moving expenses up to $200 are reimbursable. | Yes 12,000 pound limit does not apply |
| Additional insurance above the lowest valuation rate charged | Yes | Yes | Yes |
| Packing/unpacking household goods and personal effects | Yes | Yes | Yes |
| Short duration (30 days) in-transit storage | Yes | Yes | Yes |
| Mileage incurred to drive one personally-owned vehicle from old to new location | Yes Mileage reimbursed at rate paid by NYS for use of personally-owned automobiles for official business | Yes Mileage reimbursed at IRS approved moving mileage rate | Yes Mileage reimbursed at IRS approved moving mileage rate |
| Meals* and lodging | No | Yes | Yes |
| Second automobile and other motor vehicles, boats, and trailers (other than those used as the appointee’s residence)* | No | No | Yes |
| Expenses related to buying/selling a house* | No | Yes | Yes |
| Expenses to rent temporary living quarters* | No | Yes | Yes |
| Building materials, animals raised for profit, farming equipment, livestock | No | No | No |
| Reimbursement request submission timeframe* | Within one year of effective date of appointment | Within one year of effective date of appointment | Within a reasonable period of time |
* Pursuant to current IRS provisions, reimbursement of these expenses represents taxable income to the employee and will be reported on the employee’s W-2 subject to appropriate payroll tax withholding. ** Under special circumstances and only if there are no sponsor restrictions, a waiver of the above criteria may be obtained from the Operations Manager | |||
Contact Information
| Contact | Phone | |
|---|---|---|
| Human Resources | 716-645-7777 | ub-hr@buffalo.edu |
| University at Buffalo Foundation | 716-645-3012 |
Related Information
University Links
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Related Links
Presidential Approval
Signed by President John B. Simpson
John B. Simpson, President
7/30/2007
Date