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Policy Information

Date Established: 1989
Date Last Revised: 7/30/2007
Category:
Financial
Responsible Office:
Procurement Services
Responsible Executive:
Vice President for Finance and Administration

Policy Contents

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Moving Expense Reimbursement

Summary

Departmental funds may be used to reimburse certain expenses incurred by new appointees when transporting themselves, their families, and household goods and personal effects to their new place of residence. This policy applies to State, RF, and UBF appointments.

Policy Statement

When an employing unit’s administration believes it is necessary to attract specific personnel, reimbursement of moving and related expenses may be authorized by the responsible executive from available departmental funds.

Reimbursement of moving and related expenses will not be made to an otherwise eligible employee unless the employee agrees in writing to return the monies received for such expenses in the event the employee resigns or voluntarily separates from employment within one year of the initial appointment.

IRS Implications

IRS Publication 521 Moving Expenses explains the deduction of certain expenses of moving to a new home because of a change in job location or starting a new job. Refer to Publication 521 for complete information regarding the proper tax treatment of moving and related expense.

Background

Reimbursement of moving and related expenses is not mandatory. It is a procedure established to assist in the recruitment of qualified candidates, and it is not expected that every appointee would be authorized payment of such expenses.

Applicability

This policy applies to State, Research Foundation, and University at Buffalo Foundation appointments.

Definitions

Household Goods and Personal Effects

All reasonable items of furniture, furnishing, clothing, appliances, tools, and equipment, including necessary expenditures for handling such items as pianos, refrigerators, and deep freezers. For the purposes of moving expenses, the term personal effects includes, but is not limited to, moveable personal property that the taxpayer owns and frequently uses.

Principal Investigator (PI)

A UB faculty or staff member who bears responsibility for the intellectual leadership of a project. The PI accepts overall responsibility for directing the research, financial oversight, and compliance with relevant university policies and sponsor terms and conditions.   

Responsible Executive

The vice president/vice provost/dean, or their designee with authority over and responsibility for the unit.  

Responsibility

Responsible Executive / Principal Investigator / Account Holder

  • Review and approve appropriate requests for moving and related expense reimbursements.  

Responsible Office

  • Determine the funding source for the reimbursement of moving and related expenses.
  • Complete the appropriate paperwork and include all required documentation; forward to the responsible executive / PI for approval.

Procedure

Moving and Related Expense Reimbursement
Eligibility Criteria State RF UBF
Distance test as outlined in
IRS Publication 521 Moving Expenses
Yes Yes Yes
Full time appointment required Yes Yes No*
Professional/faculty appointment required Yes Yes Yes
* Pursuant to current IRS provisions, reimbursement of moving and related expenses to individuals with less than a full-time appointment represents taxable income to the employee and will be reported on the employee’s W-2 subject to appropriate payroll tax withholding.
Moving and Related Expense Reimbursement
Documents Required when
Individual is Reimbursed
State RF UBF
Purchase Requisition (eReq).
If reimbursement includes payment to a moving company, two vendor quotes are recommended, if over $2,500.
Yes No No
Reimbursement/Advance/Payment Form Yes No No
Request/Agreement for Moving Expense Reimbursement (Form AC1099) Yes No No
Relocation Expense Authorization
and Payment (F469)
No Yes No
Disbursement Request Form No No Yes
Original bill of lading or freight bill
detailing moving charges and confirming appointee has paid those charges; or paid receipts from rental vendors.
An original canceled check, carbon of a bank check/money order, or copy of a credit card statement is required as proof of payment. 
Claims by individuals not using commercial carriers or rental vendors must include appropriate documentation.
Yes Yes Yes
Funding source may be used for
reimbursement of moving and related expenses if individual is not appointed to that funding source
No No Yes
Moving and Related Expense Reimbursement
Documents Required when
Vendor is Paid Directly
State RF UBF
Purchase Requisition (eReq)
Two vendor quotes are required.
A purchase order will be sent to the mover chosen.
Yes No No
Request/Agreement for Moving Expense Reimbursement (Form AC1099) Yes No No
Relocation Expense Authorization
and Payment (F469)
No Yes No
Disbursement Request Form No No Yes
Mover will send original invoice/bill of lading or freight bill to Accounts Payable for payment.    Yes Yes Yes
Funding source may be used for
reimbursement of moving and related expenses if individual is not appointed to that funding source
No No Yes
Moving and Related Expenses Eligible for Reimbursement
Actual and necessary moving and travel expenses State RF UBF
Basic cost of moving household goods and personal effects up to 12,000 pounds, including pianos, refrigerators, and deep freezers

Yes

Must use a carrier authorized by the US Department of Transportation or trailers/ trucks rented from commercial establishments.

If neither commercial mover nor rental truck is used, documented moving expenses up to $200 are reimbursable.

Yes

If charged to a sponsored project, allowability is determined according to sponsor guidelines.

If neither commercial mover nor rental truck is used, documented moving expenses up to $200 are reimbursable.

Yes

12,000 pound limit does not apply

Additional insurance above the lowest valuation rate charged Yes Yes Yes
Packing/unpacking household goods and personal effects Yes Yes Yes
Short duration (30 days) in-transit storage Yes Yes Yes
Mileage incurred to drive one personally-owned vehicle from old to new location

Yes

Mileage reimbursed at rate paid by NYS for use of personally-owned automobiles for official business

Yes

Mileage reimbursed at IRS approved moving mileage rate

Yes

Mileage reimbursed at IRS approved moving mileage rate

Meals* and lodging No Yes Yes
Second automobile and other motor vehicles, boats, and trailers (other than those used as the appointee’s residence)* No No Yes
Expenses related to buying/selling a house* No Yes Yes
Expenses to rent temporary living quarters* No Yes Yes
Building materials, animals raised for profit, farming equipment, livestock No No No
Reimbursement request submission timeframe* Within one year of effective date of appointment Within one year of effective date of appointment Within a reasonable period of time

* Pursuant to current IRS provisions, reimbursement of these expenses represents taxable income to the employee and will be reported on the employee’s W-2 subject to appropriate payroll tax withholding.

** Under special circumstances and only if there are no sponsor restrictions, a waiver of the above criteria may be obtained from the Operations Manager

Contact Information

Procurement Services
224 Crofts Hall
Buffalo, NY  14260
Phone:  716-645-2676

University at Buffalo Foundation
103 Center for Tomorrow
Buffalo, NY  14260
Phone:  716-645-3012

Related Forms, Links

Forms:

Related Links:

Presidential Approval

Signed by President John B. Simpson

John B. Simpson, President

7/30/2007

Date