NORTH CAROLINA AGRICULTURAL AND TECHNICAL STATE UNIVERSITY
University Accounting Office
Moving Expenses Payment/Reimbursement
A. Purpose.
To establish policies and procedures governing the direct payment or reimbursement of moving expenses.
B. Scope.
Applies to all NC A & T State University employees.
C. Policy.
1. Who May Be Reimbursed
In general, the University may reimburse the Chancellor, Vice-Chancellors, Assistant/Associate ViceChancellors, and Deans. For other individuals, written approval must be obtained from the
Chancellor's office prior to any commitment being made and after identification of funds.
2. Senior Officer Advance Approval Requirement
Approval must be acquired from the Chancellor or appropriate Vice Chancellor prior to the employee
contracting for moving expenses to be reimbursed by the University. The hiring department should
contact the Budget Office to discuss fund availability prior to a moving expense reimbursement offer
being made to the new employee.
3. Source of Funds for Payments/Reimbursements
Payments and/or reimbursements for employee moving expenses may be paid out
of non-state funds at the discretion of the Budget Office with prior Senior Officer
approval up to $5,000 (Five thousand dollars).
Moving expenses may be paid out of Contract and Grant funds only with the prior approval of the C&G
office, Principal Investigator/Project Director and the appropriate senior officer.
4. Time Frame for Reimbursement
Moving expenses/reimbursement may be paid no earlier than thirty (30) days after employment and no
later than one year since employment.
5. Eligible Expenses.
Only nontaxable expenses (as defined by the IRS) are eligible to be paid or reimbursed. This includes
transportation of household goods and mileage for moving up to two private vehicles one way. Refer
to IRS Publication 521 (http://www.irs.gov/pub/irs-pdf/p521.pdf) for nontaxable items. Also, see list
on Pre-Authorization to Pay/Reimburse Employee Moving Expenses form.
At least three quotes should be obtained for transportation of household goods prior to move.
6. Reporting of Benefits.
The Budget Office will forward a copy of the Nontaxable Employee Moving Expense Worksheet to the
Payroll Office.
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D. Procedures.
1. Advance Approval.
Prior approval must be obtained using the "Pre-Authorization to Pay/Reimburse Employee Moving
Expense" form. The original copy of this form with the authorizing signatures will be required prior to
payment or reimbursement of employee moving expenses. A copy should be retained in the
authorizing department, and another copy given to the employee as notification of approval of
payment/reimbursement.
2. Notification of Taxability of Benefits.
On a quarterly basis following the payment and/or reimbursement of employee moving expenses, the
Payroll office will submit the Nontaxable Employee Moving Expense Worksheet to Central Payroll.
This information would be displayed in box 12 of the W-2 form. To facilitate this process, the Budget
Office will forward the Nontaxable Moving Expense Worksheet top Payroll upon approval.
3. Preparation Instructions for Form – Pre-Authorization to Pay/Reimburse Employee Moving
Expenses
A. Purpose.
This form is used to authorize all payments and/or reimbursements for employee moving expenses
prior to incurring such expenses.
B. Where to Obtain Forms.
Forms are available online on the University’s website. (Business and Finance--forms)
C. Where to Send Completed Forms
Forms which have been completed and signed should be routed as follows:
(i)
Pre-authorization to Pay /Reimburse Employee Moving Expenses form, Moving Expense
Reimbursement Checklist and Nontaxable Employee Moving Expense Worksheet are to be
completed by requestor and approved by Chancellor, appropriate Vice-Chancellor, or other
approving authority. Attach a check request and submit to Budget Office for final review.
(ii)
If there are insufficient funds, approval must be given by the Budget Office prior to
making an offer to the employee.
(iii) Budget Office then forwards the following for processing:
To Accounts Payable-a. The check request form.
b. The three forms mentioned in (i) above.
c. Attached original receipts.
d. The offer letter
To Payroll Office-a. Nontaxable Employee Moving Expense Worksheet.
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D. Instructions.
Items 1, 2, and 3: Self-explanatory.
Items 4 through 15: List the costs anticipated to be paid and/or reimbursed in
move.
NOTE:
connection with the
A list of eligible expenses is listed on the Pre-Authorization to
Pay/Reimburse employee moving expenses form.
Item 16: The maximum amount authorized to be paid for moving expenses. (Not to
exceed $5,000).
Item 17: Signature of the requestor/primary budgetary authority on the Banner account to be charged.
(This is usually the Director, Dean, or Department Head).
Item 18: Signature of the prospective employee.
Item 19: Signature of other approving authority, if required. For payments to be made out of Contracts
& Grants accounts, the required signature will be Contracts & Grants personnel.
Item 20: Signature of appropriate Chancellor, Vice Chancellor and Budget Office.
Appendix A.
IRS Guidelines for Deductible Moving Expenses
Unless prior approval is expressly obtained from the Chancellor, the following specific limitations on
reimbursed moving expenses apply:
Cost of Moving Personal/Household Goods
Limited to cost of packing, transporting and unpacking a maximum of 15,000 pounds. If move is on weight
basis, maximum cost no more than lowest available regulated tariff rates. Insurance Payment of transit
insurance costs (in addition to that included in carrier's required base coverage of 60 cents per pound per
article); is limited to $1.25/pound per article for up to 15,000 pounds. Three quotes should be obtained for
these expenses prior to move.
Reimbursed Mileage/Moving;
Reimbursed at the statutory rate for a one- way automobile trip for a maximum of two vehicles.
Distance of Move
The new principal place of work must be at least 50 miles farther from the employee’s old residence than the
old residence was from the employee’s old place of work. If no old place of work, the new place must be at
least 50 miles from old residence.
Deductible Expenses
Nontaxable items. See IRS Pub 521.
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NORTH CAROLINA A & T STATE UNIVERSITY
PRE-AUTHORIZATION TO PAY/REIMBURSE EMPLOYEE
MOVING EXPENSE
1. Name:
_______________________________________ Date: _______________
Print
2. Address: Street: ___________________________________
City: ____________________________________
State: _______ Zip Code: _________ Telephone Number: ___________________
3. Social Security Number: __________________ Department: _________________
Fund: ______________ Account: 73903
Nontaxable Moving Expenses
4. Cost of Rental Truck to move household items:
(Attach copies of at least three quotes for the move.)
5. Cost of supplies purchased to package or crate goods:
6. Cost of professional moving company:
7. Cost of shipping household items:
8. Cost to store household items for a maximum of 30 days
from the date of arrival:
9. Cost of connection or disconnection utilities due to move:
10. Cost to ship vehicle or
11. Reimbursable Mileage: Miles _______@ $0.20
12. Cost to ship household pets:
13. Lodging cost for members of household during move:
14. Airfare for members of household:
15. Parking or tolls paid during move:
$___________________
$___________________
$___________________
$___________________
$___________________
$___________________
$____________________
$___________________
16. Total Authorized Moving Expenses:
$___________________
$___________________
$___________________
$___________________
$___________________
17. Signature of Approving Authority: ________________________________________
18. Signature of Employee: _________________________________________________
19. Signature of Budget and other Approving Authority: __________________________
(For payments to be made from contract/grant accounts, approval should be given by Contracts and Grants
Office)
20. Signature (Vice Chancellor or Chancellor): _________________________________
Note: Attach appropriate documentation of expenses (receipts, etc.).
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North Carolina A&T State University
Greensboro, North Carolina
Moving Expense Reimbursement Checklist
Name of Employee __________________________________
Department ________________________________________
Fund ____________________ Account: 73903
Please answer the following questions and submit prior to move.
YES
NO
N/A
_____
_____
_____
1. The employee listed has been employed
by N.C. A&T State University.
_____
_____
_____
2. The employee listed has been heavily
recruited by the University and it would
be in the University’s best interest to pay
moving expenses.
_____
_____
_____
3. Employment for employee exceeds
thirty-nine (39) weeks.
_____
_____
_____
4. New duty station is at least fifty (50)
miles farther from the employee’s old residence than the
employee’s old
residence from the old duty station.
_____
_____
_____
5. Moving expenses to be reimbursed are in
keeping with policy covering Moving
Expense Reimbursement.
_______________________________
Vice-Chancellor
_______________________________
AVC – Budget & Planning/ Contracts & Grants
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OSCPXA
05
NONTAXABLE EMPLOYEE MOVING EXPENSE WORKSHEET
This worksheet is to be used to provide nontaxable moving expense information each quarter to the
Central Payroll Section. Central Payroll will key and store the information until each calendar year-end.
The information will then be shown on the W-2 form as an informational item.
Unit Name
Unit Number
Signature - Payroll Officer
Date
EMPLOYEE NAME
SOCIAL
SECURITY
NUMBER
NONTAXABLE
MOVING EXPENSE
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL NONTAXABLE EMPLOYEE MOVING
EXPENSE
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$
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