Moving Expenses Payment/Reimbursement

NORTH CAROLINA AGRICULTURAL AND TECHNICALSTATEUNIVERSITY

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 Vice-Chancellors, 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.

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 ( 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 goodsprior to move.

6. Reporting of Benefits.
The Budget Office will forward a copy of the Nontaxable Employee Moving Expense Worksheet to the Payroll Office.

D. Procedures.

1. Advance Approval.
Prior approval must be obtained using the "Pre-Authorization to Pay/Reimburse EmployeeMoving Expense"form. The original copy of this form with the authorizing signatureswill 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 box12 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)

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 Officeprior to making an offer to the employee.

(iii)Budget Officethen forwards the following for processing:

To Accounts Payable--

The check request form.
The three forms mentioned in (i) above.
Attached original receipts.
The offer letter

To Payroll Office--

Nontaxable Employee Moving Expense Worksheet.

D. Instructions.

Items 1, 2, and 3: Self-explanatory.

Items 4 through 15: List the costs anticipated to be paid and/or reimbursed in connection with the move.

NOTE: 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.

NORTH CAROLINAA & TSTATEUNIVERSITY

PRE-AUTHORIZATION TO PAY/REIMBURSE EMPLOYEE

MOVING EXPENSE

Name:______Date: ______
Print
Address: Street: ______

City: ______

State: ______Zip Code: ______Telephone Number: ______

Social Security Number: ______Department: ______
Fund: ______Account: 73903

Nontaxable Moving Expenses

Cost of Rental Truck to move household items: $______
(Attach copies of at least three quotes for the move.)
Cost of supplies purchased to package or crate goods: $______
Cost of professional moving company: $______
Cost of shipping household items: $______
Cost to store household items for a maximum of 30 days

from the date of arrival: $______

Cost of connection or disconnection utilities due to move: $______
Cost to ship vehicle or $______
Reimbursable Mileage: Miles ______@ $0.20 $______
Cost to ship household pets: $______
Lodging cost for members of household during move: $______
Airfare for members of household: $______
Parking or tolls paid during move: $______

Total Authorized Moving Expenses: $______

Signature of Approving Authority: ______

Signature of Employee: ______

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)

Signature (Vice Chancellor or Chancellor): ______

Note: Attach appropriate documentation of expenses (receipts, etc.).

North CarolinaA&TStateUniversity

Greensboro, North Carolina

Moving Expense Reimbursement Checklist

Name of Employee ______

Department ______

Fund ______Account: 73903

Please answer the following questions and submit prior to move.

YESNON/A

______1. The employee listed has been employed

by N.C. A&TStateUniversity.

______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 oldresidence 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

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
SOCIAL SECURITY / NONTAXABLE
EMPLOYEE NAME / NUMBER / MOVING EXPENSE
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL NONTAXABLE EMPLOYEE MOVING EXPENSE / $

Page 1 of 7Revised 11/5/2018