The University of Memphis

Moving Expenses

POLICIES

Payment of moving expenses must be approved in advance by the President or designee.

Approval of moving expenses may be made when considered in the interest of the University and when such payment is a part of the employment negotiation with a new employee or the relocation of a current employee.  No moving expenses will be authorized or paid which would not qualify for deduction under Internal Revenue Service (IRS) Code Section 217 and IRS Publication 521, Moving Expenses.  This procedure applies to all moving expenses paid by The University of Memphis, including Restricted Funds and Auxiliary Funds.

Expenses and allowances as provided in these regulations shall not be allowed unless and until the employee agrees in writing to remain in the service of the University as a full-time employee for a period of twelve (12) months following the effective date of the move, unless separated for reasons beyond the employee's control and acceptable to the University. The service agreement statement should be maintained in the employee's personnel file.  In case of a violation of such an agreement, including failure to effect the transfer, any funds expended by the University for such expenses and allowances shall be recoverable from the employee concerned, as a debt due the University.

• Employees

• Authorization
• Arranging for Moving
• Expenses Subject to Payment/Reimbursement
• Claim for Reimbursement of Moving Expenses

• The University of Memphis Claim for Travel Reimbursement
• The University of Memphis Moving Expense Agreement

• IRS Publication 521
• The University of Memphis Travel Policy

The Moving Expense Agreement is used to secure the employee's agreement to the terms under which moving expenses are reimbursed and the President's approval.  The Department Head should prepare the Moving Expense Agreement, secure the prospective employee's signature and forward the document to the Dean/Director's Office to approve and forward to the Provost/Vice President.  The Provost/Vice President's Office will secure the approval of the President, then forward the original of the approved document to the Accounting Office for obligation of funds.  The Travel Clerk in the Accounting Office will obligate the funds and forward a copy of the approved agreement with the Travel Authorization Number noted to appropriate Department, Dean/Director and Provost/Vice President. The Travel Clerk will send the original agreement to the Office of Human Resources for inclusion in the employee's personnel file. 

If the total moving expense authorized exceeds $5,000 and if the University agrees to pay all of the expenses of a commercial mover, the University must arrange for the mover through normal purchasing procedures.  In this case the Travel Clerk will forward a copy of the Moving Expense Agreement to Procurement Services.  Procurement Services will contact the originating department for details needed to create a purchase order.

If the moving expense authorized is less than $5,000, the University prefers that the employee make all of the necessary arrangements and submit a claim for reimbursement to the University.  The employee should ensure that he/she has a clear understanding of IRS Publication 521 and University procedures concerning reimbursable expenses.  Claims for reimbursement must be supported by appropriate receipts as described in this policy and the University Travel Policy.

Possible expenses subject to payment or reimbursement are the actual cost of moving household goods and personal effects, travel expenses directly associated with the movement of household goods and effects, and temporary storage of goods and effects.

The actual cost of moving goods and effects may include the cost of commercial moving companies, rental of moving vans/trucks and operating cost (gas) of these rentals, and the cost of packing/unpacking (including labor and materials).  Moving and rental companies' insurance charges may be included.

Travel expenses directly associated with a move may include mileage of all owned vehicles and enroute lodging.  Lodging may be covered for the employee and all immediate family members residing in the household.  Enroute lodging may be provided for one night if the distance of the move is 400 miles or more, plus one additional night for each additional 400 miles.  Lodging for one night at the destination may be permitted.  Lodging will be consistent with University Travel Policy rates.  Mileage will be reimbursed at the current IRS rate for moving mileage as stated in IRS Publication 521.  Other travel expenses incurred when moving from another state to Tennessee will be reimbursed at the out-of-state rates.  In accordance with IRS Publication 521, no reimbursement will be made for meals.

For the purpose of this policy, immediate family is defined as any of the following named members of the employee's household at the time the employee reports for duty at the employee's new official station:  spouse, children (including step-children, adopted children, or foster children) unmarried and under 21 years of age or physically or mentally incapable of supporting themselves regardless of age, or dependent parents of the employee and the employee's spouse.

If two or more members of an immediate family otherwise qualify for reimbursement or allowances under these regulations as University/TBR employees, only one member shall be eligible for employee reimbursement or allowances; the other is eligible for reimbursement as a family member.

Storage of household goods and personal effects may be allowed for a period of 30 consecutive days.

The University shall assume no liability whatsoever for the personal injuries, property damage, or other losses which may be sustained in connection with any moves undertaken pursuant to this policy.

http://bf.memphis.edu/forms/finance.php

http://bf.memphis.edu/forms/finance.php 

http://www.irs.gov/pub/irs-pdf/p521.pdf

http://policies.memphis.edu/um1309.htm