UCSC Procedure : Vendor Payment Guideline : Moving Pre-house Hunting&Intercampus Transfers

NOTE: This guide applies to Faculty & Staff employees. See AP Guideline #12 for relocation travel and moving expenses for short-term appointees on extramurally funded projects, Visiting Appointees, Teaching Assistants, Teaching Fellows, Associates or Acting Instructors, Research Assistants in agriculture, and Lecturer or Senior Lecturer.

Definition:

Moving and transfer expenses are not provided automatically nor do they constitute a perquisite of University employment. Policy and regulations governing moving and relocation allow for University assistance for moving and transfer expenses incurred by eligible new employees and established employees who are transferring to a new location. Since removal expenses are granted to the household and not to the individual members thereof, payment may not exceed more than authorized percentages as listed in the matrix below for any one household even though more than one member of the same household may at the same time be appointed to the University. Reimbursement for moving, pre-house hunting and intercampus transfers is the actual out of pocket expense.

For reimbursement over the authorized percentage and reimbursements for exception to policy, the Senior Administrative Officer will need to sign the UCSC Moving, Pre-House Hunting, Intercampus Transfer and Relocation Travel Reimbursement Form. The exception is limited to the actual costs incurred, provided such costs are deemed to be ordinary and necessary under the circumstances.

Payments made to professional moving companies are not reportable on the employee's W2 Wage and Tax Statement. Reimbursements paid to the new hire are reportable on the employee's W-2 Wage and Tax Statement.

If the employee has paid out of pocket expenses to a third party, include this request for reimbursement on the UCSC Moving form.

If private car mileage is claimed, the employee may be reimbursed for actual out-of-pocket expenses incurred, see Travel Guides for current reimbursement rates.

All moving, pre-house hunting, intercampus transfers, and relocation travel payments are submitted to AP for W-2 tracking on the UCSC Moving, Pre-House Hunting, Intercampus Transfer and Relocation Travel Reimbursement Form with a copy of the employment offer letter attached. This includes purchase order payments made to vendors on invoices AP receives from the unit. Include in the letter the amount of moving cost the university will pay, the employee's position, and if start up funds can be used for moving. If this information is not in the body of the letter, then annotate the requested information on the UCSC Moving, Pre-House Hunting, Intercampus Transfer and Relocation Travel Reimbursement Form.

The percentage used to reimburse the employee is based on the total cost of moving.

PAYMENTS: CODING REQUIREMENTS

Direct questions to Accounts Payable at 459-4797	204 Required	Documentation Required	Account Code(s)	Income Type	CA Sales Tax Required	1099* Reportable	See Notes Below	Refer
Academic	Yes	Original Receipt or Invoice	Mandatory 004520	Mandatory PR	No	Yes	3	APM-235 APM-550 APM-560 APM-561
Administrative	Yes	Original Receipt or Invoice	Mandatory 004540	Mandatory PR	No	Yes	3	BFG G-13
Support staff intercampus transer only	Yes	Original Receipt or Invoice	Mandatory 004540	Mandatory PR	No	Yes	1,2,3	BFG G-13

NOTES:

1.	The University pays 100% of moving expenses when a support staff employee is required to transfer to a campus outside a reasonable commuting distance.

2.	The University pays up to 50% of moving expenses subject to availability of funds, when a support staff employee accepts a promotion to a position at a campus that is outside reasonable commuting distance, and the change was initiated by the employee.

3.	See Slugbert Issue #7 Recruitment Moving and Travel Expenses or Questions & Answers below for additional information.

*	Moving, pre-house hunting, and intercampus transfers payments are 1099 reportable to the employee. This process is used to track the payments and at year end the payments received by the employee will be reflected on the employees W-2. The employee will not receive a Form 1099.

POLICY: ALLOWABLE EXPENSES

Direct questions to Accounts Payable at 459-4797 Note: "Exception to Policy" is abbreviated as "ETP". All exceptions to policy require approval of a Senior Administrative Officer
			Intercampus Transfers		New Appointees
Allowable Expenses	Reported on W-2 as:		Support Staff	Academic & Admin All Positions	Academic & Regular Acting Appointees	Senior Managers	Senior Professional & Professional
Policy References:			BFB G-13	APM-550	APM-235, APM-560 , APM-561	BFB G-13	BFB G-13
Airfare		Non-Taxable	100%	100%	50%	100%	50%
Private auto miles		Non-Taxable	100%	100%	50%	100%	50%
Private auto miles in excess of current rate		Taxable	ETP	ETP	ETP	ETP	ETP
Rental car		Taxable	ETP	ETP	ETP	100%	ETP
Rental van (to include fuel & related expenses)		Non-Taxable	100%	100%	50%	100%	50%
Taxi		Non-Taxable	100%	100%	50%	100%	50%
Parking/tolls		Non-Taxable	100%	100%	50%	100%	50%
Lodging (room & tax only)		Non-Taxable	100%	100%	50%	100%	50%
Meals & incidentals not to exceed G-28 allowances		Taxable	100%	100%	50%	100%	50%
Personal household goods to include packing & unpacking.		Non-Taxable	100%	100%	50%	100%	50%
Professional library if made available to students and faculty and laboratory equipment/supplies if ownership transfers to UCSC		Non-Taxable	ETP	100% Academic Only	100%	ETP	ETP
Shipping of personal auto		Non-Taxable	ETP	ETP	ETP	100%	ETP
Storage charges non-transit		Taxable	ETP	ETP	ETP	100%	50%
Storage charges in-transit or for a foreign move		Non-Taxable	100%	ETP	ETP	100%	50%
Temporary living expenses up to 30 days for meals and lodging while occupying temporary quarters in the area of the new job location not to exceed G-28 allowances		Taxable	ETP	ETP	ETP	100%	ETP
Pre-house hunting (travel, lodging, meals, rental car, and all other related expenses not to exceed G-28 allowances		Taxable	ETP	ETP	ETP	100%	ETP

A. The following types of expenses are considered Non-deductible (taxable) Moving Expenses to the new employee. All taxable expenses are reported on the W-2 form. These expenses are reported as follows: As gross income (wages) on the employee's IRS Form W-2 Subject to withholding of taxes. Note: Following reimbursement, the necessary earnings and tax adjustments will be made in the next available payroll cycle.	B. The following types of expenses are considered Deductible (nontaxable) Moving Expenses to the new employee. Deductible moving expenses paid directly to an employee are reported on their W-2 form. These expenses are reported as follows: As an excludable fringe benefit reported on IRS Form W-2, Box 13. Not subject to withholding of taxes. Note: Deductible expenses paid directly to a third party (such as a moving company) on behalf of the employee are not reportable on the employee's Form W-2.
All meals incurred while moving from the old residence to the new residence.	Shipping of household goods and personal effects reimbursed to the employee.
Pre-move house-hunting travel expenses, i.e. transportation, meals & lodging, for new hire and spouse. ( Not to exceed G-28 allowances)	Travel for new hire and family - transportation and lodging incurred during the move from their old residence to their new residence.
Temporary lodging and meal expenses for up to 30 days in the area of the new job location.	Shipping of professional library if made available to students and faculty. Lab equipment/supplies if ownership transfers to UCSC.
Storage charges, except those incurred in-transit and for foreign moves.	Storage charges: In transit and for foreign moves.
Private auto mileage reimbursement in excess of current rate.



Forms:		204 Form UCSC Moving, Pre-House Hunting, Intercampus Transfer & Relocation Travel Reimbursement Form

Accounts:		Mandatory 004520 Moving Expense Academic Mandatory 004540 Moving Expense Administrative Various - Travel

Income Type:		Mandatory PR Moving Expenses N/A Travel