EXPENSE
IRS REGULATION
House hunting trip
Taxable
Moving company
expenses
Not Taxable
Moving truck rental
& gas
Not Taxable
Reasonable expense of
Packing/Shipping of
Personal/ Household
Goods (including boxes
and packaging tape)
Not Taxable
Personal vehicle
mileage (plus all tolls,
parking, etc.)
At IRS Moving Rate—
Not Taxable
Lodging en route (The
first night in local area
is considered lodging
en route.)
Not Taxable (Shortest,
most direct route
available)
Sightseeing stops or out
of the way travel
Taxable
Meals en route
Taxable
Temporary lodging &
meals after local arrival
Taxable
Storage of Personal/
Household goods
Not Taxable for up to
30 days after the move
If the move is less than
50 miles from previous
residence
All Expenses are
Taxable
If the employment
is less than 39 weeks
during the first 12
months
All Expenses are
Taxable
Expenses accounted for
after 60 days
All Expenses are
Taxable
Welcome to UNI and
the Cedar Valley!
UNI HR Website for New Employees
www.vpaf.uni.edu/hrs/newemployees
Cedar Valley Community Information
www.uni.edu/hrs/newemployees/community-info
Cedar Valley Calendar of Events
www.cedarvalleytourism.org/events/aspx
Cedar Falls Tourism and Visitors Bureau
www.cedarfallstourism.org
Quick Reference Guide
Faculty
and Staff
Relocation
This document is intended to provide basic
information regarding the payment or reimbursement
of relocation expenses, but is not all inclusive.
Office of
103 Gilchrist Hall • Cedar Falls, IA 50614-0008
Phone: 319-273-2162 • Fax: 319-273-3009
E-mail: payables@uni.edu
Pre-Move and Travel Expenses
•
Employment offer letters from the University
will indicate relocation expense reimbursement
provisions if it is included in the employment offer.
Total reimbursement from University funds is
limited to $7,500; additional reimbursement may be
sought from a Foundation account if available.
•
New faculty and staff are encouraged to make their
move using the most economical and sustainable
method.
•
After a new faculty/staff member has accepted
employment, travel expenses may be reimbursed,
if specifically identified in offer letter. Up to one
trip for the staff member and spouse/partner, if
noted, for the purpose of arranging housing may be
reimbursed. These expenses are taxable and limited
to $2,000 which is part of the total moving expense
award.
•
•
Taxable items are subject to tax withholding, and
UNI is required to deduct this withholding from
the employee’s paycheck. Taxable and non-taxable
moving reimbursements through UNI are reported
on the employee’s W-2.
The request for reimbursement, including
documentation of expenses, e.g. itemized receipts
and invoices should be submitted within 60 days of
incurrence. All expenses accounted for after 60 days
are taxable and may not be reimbursed.
Office of
Utilizing A Moving Company
•
•
The University has selected vendors for moving
services through a competitive bid process;
significant discounts and other additional benefits
are available to assist with the moving process. The
current preferred vendors and contact information
can be found on the OBO Purchasing website at
www.vpaf.uni.edu/obo/purchasing/contracts.shtml.
When speaking with the vendor, reference the
University of Northern Iowa Agreement.
Moving contracts are between the employee and the
moving company. A purchase order may be created
for the university’s portion of the move; contact
departmental administrative staff for assistance.
•
Reimbursement may include moving company
charges for packing, moving, insurance, and
unpacking the employee’s household goods or other
personal belongings.
•
During the move, while in travel status, the travel
guidelines should be followed for reimbursement
requirements. Travel guidelines can be found at
www.vpaf.uni.edu/obo/accounts_payable/tguide.shtml.
•
Do-It-Yourself Move
•
When renting a trailer or other moving equipment,
the employee is responsible for paying the rental
agency.
•
Payments to friends or family for moving
assistance, including loading and unloading, is not
reimbursable.
•
Original receipts should be submitted for packaging
materials (boxes, tape, bubble wrap, etc.), gas for
rental vehicles used in the move, and road toll fees.
•
The IRS Moving Rate is used for reimbursing
mileage for up to 2 personal vehicles. Moving rate
can be found in travel guidelines—see link on
previous page.
Non-Reimbursable
•
Expenses associated with a home sale or lease
breakage will not be reimbursed.
•
• IRS Publication 521—Moving Expenses
www.irs.gov/publications/p521
Totes and other reusable storage bins are not
reimbursable.
•
• UNI moving policy 4.10
http://www.uni.edu/policies/410
Reimbursement for moving expenses shall not
include moving plants or animals.
•
Reimbursement for items moved from storage will
not be reimbursed.
Additional Resources: