SOU Moving Expense Reimbursement Policy
The University's moving expense policy allows for an employee to be reimbursed for moving expenses, house hunting expenses and temporary living expenses arising from a new appointment or transfer.  Effective 3/1/2019, this policy meets the IRS requirements for reimbursement through use of a Non-Accountable or Accountable Plan.   

An employee must submit a request for reimbursement of relocation expenses within six months of the appointment date. The employee must submit a written request to extend this period up to an additional six months. Authorized campus personnel may grant the extension. Please use Moving Expense Reimbursement Request Form when submitting reimbursement request.  

Moving expenses reimbursed as Taxable Income:
All moving expenses reimbursed by SOU to the employee represent taxable income to the employee.  Moving expenses incurred as a result of being hired as a new employee to the university, may be reimbursed in one of two ways:   

1.  Non-accountable Plan (Stipend paid with copy of "Employment Offer" letter)
Moving Expense Stipend reimbursement based on the IRS Non-Accountable Plan means the employee has an arrangement made as part of the hiring agreement to be reimbursed for a lump sum amount to go toward moving expenses, house hunting and temporary living expenses.  The "Employment Offer" letter states the lump sum stipend (or fixed dollar amount) to be reimbursed.  No receipts are required but a copy of the "Employment Offer" letter must accompany the "Moving Expense Reimbursement Request" Form (Complete Section 1). 
Note:  The university does not require itemization of actual expense on this plan (all reimbursed moving expenses are taxable). 

2.  Accountable Plan (Actual expense reimbursement "up to" a specific allowable amount p/Moving Expense Summary Table)
Moving Expenses reimbursed based on the IRS Accountable Plan means that receipts must accompany the request for reimbursement and reimbursement is made on Actual Expenses incurred up to an allowable amount as noted on the "Expense Summary Table" below.  When completing the "Moving Expense Reimbursement" Form, list all allowable expenses (Complete Section 2). 
Note: The university does require itemization and receipts for actual expenses on this plan (all reimbursed moving expenses are taxable). 



Summary by Type of Moving Expense

Moving Expense Summary Table 3.1.2019  (pdf)
All reimbursed moving expenses are taxable to the employee. 

Limits

Additional Information

Tax Impact

Compensation

 

 

 

Salary while househunting and moving

Up to ten days off with pay

Only when moving or househunting is done after hire date

Taxable

House hunting

 

 

 

Transportation between new and old location

Up to two round trips for one person or one round trip for two persons

Common carrier fares or private vehicle mileage will be reimbursed at approved SOU rate (.580 cents/mile).

Taxable

Transportation in vicinity of new location

Up to 200 miles

Current SOU approved rate
(.580 cents/mile).

Taxable

Meals and lodging

Up to ten days. (Limit is combined with limit for meals and lodging while moving - see below.)

Lodging: $135/day employee only, or $202.50/day for employee plus household members (which is 1.5 times lodging per/diem).   

Meals & Incidentals: $60/day employee only, or   $120/day employee plus household members.

Taxable

Temporary Living

 

 

 

Meal and lodging expense in new location

Up to 45 days

Lodging: $135/day employee only, or $202.50/day for employee plus household members (which is 1.5 times lodging per/diem).   

Meals & Incidentals: $60/day employee only, or   $120/day employee plus household members.

Taxable

Moving

 

 

 

Moving company or van rental

Up to 20,000 lbs., insurance, extra handling charges, 90 days storage.  Packing, crating and unpacking - up to $1,000.00.

Approval required for reimbursement of cost of moving personal effects in excess of 20,000 lbs.

Taxable

Transportation of employee and household members

Up to two one-way common carrier fares, or at SOU approved vehicle mileage rate if by private car.

Common carrier fares (air tickets) or vehicle mileage will be reimbursed at approved rate, that is .580 cents/mile effective 03/01/2019.

Taxable

Meals and lodging

Up to ten days. (Limit is combined with limit for meals and lodging while house hunting - see above.)

Lodging: $135/day employee only, or $202.50/day for employee plus household members (which is 1.5 times lodging per/diem).   

Meals & Incidentals: $60/day employee only, or   $120/day employee plus household members.

Taxable

Misc Expenditures

 

 

 

Estimated set-up of new residence: Closing costs, utility hookup, etc.

Up to $1,500.00

Must submit receipts
(Deposits are not reimbursable)

Taxable

For more information on moving policies please contact Service Center for reimbursement details. 

 



Travel Office: Britt Hall 3rd Floor, 1250 Siskiyou Blvd. Ashland, Oregon 97520

Operating Hours: 8:00 a.m. to 5:00 p.m. Monday through Friday (541) 552-6700