Relocation Expenses: Qualified and Non-Qualified

Qualified Expenses - Non Taxable

Reimbursable moving expenses may include:

  • Packing
  • Insuring of household goods for full value
  • Containers
  • Normal appliance disconnect and reconnect
  • Loading
  • One extra pickup and delivery to move an office/lab
  • Hauling
  • Storage of no more than 30 days
  • Unpacking
  • Transportation and lodging (not meals) during move
  • Mileage rate of 17 cents per mile* (effective 01/01/2017)

Transportation may not exceed coach class airfare by the most direct or least expensive route for the employee, spouse, and dependent children or an automobile trip using the current University mileage rate.

*(Where mileage is reimbursed, the IRS will consider only 17 cents per mile as a qualified expense.)

Nonqualified Expenses - Taxable

Reimbursable moving expenses may include:

  • Mileage in excess of 17 cents per mile with a maximum reimbursement up to the standard business rate of 53.5 cents per mile (effective 01/01/2017)
  • House hunting trips (including meals)
  • Meals consumed while moving or while living in temporary quarters
  • Real Estate expenses (e.g., closing costs)
  • Temporary living (including meals)

Departments needing to limit reimbursements might consider not reimbursing the following expenses:

  • Boats
  • Hot tubs
  • Firewood
  • Satellite discs
  • Campers
  • Pets
  • Playhouses
  • Assembly and disassembly of unusual Items (i.e., utility sheds, swingsets, swimming pools, water beds, etc).

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