Moving and Relocation Expenses

The University may pay the moving and relocation expenses of new faculty and staff members who are transferred from one geographic location to another. The preference is to use a university-wide contract for the move. Moving expenses are the costs of packing, shipping and storing household goods. Relocation expenses are the costs of travel for the faculty or staff member and family to the position assigned, including transportation, food, and lodging, travel for trips necessary to secure living quarters and temporary lodging.

In all cases, the individual must already have an appointment through University Human Resources in place and a reimbursement agreement for any payment or reimbursement to be made.

University faculty and staff should contact their respective human resource representatives with general relocation questions.

Taxable Moving Expenses Form

As of January 1, 2018, the University has enacted the Tax Cuts and Jobs Act. The Act suspended the exclusion from taxable income for qualified moving expenses incurred by employees. Further, as of July 1, 2018, the Act suspended the tax-free reimbursement of qualified moving expenses. Moving expenses incurred by employees will be treated as wages subject to federal, state and FICA tax withholding. All relocation expense payments for calendar years 2018 through 2025 constitute taxable income to the employee, regardless of whether they are paid directly by the University or reimbursed to the new employee. Further, please note that employees may not deduct these expenses on their individual income tax returns.