CSUSB Moving Expense Reimbursement & Pre-Move House Hunting Reimbursement
1. Options for reimbursement of moving expenses
Moving/House Hunting reimbursement is now possible on Concur. Please follow the power point below, for detailed instructions on how to do the expense report in Concur.
2. Maximum Amount of Reimbursement
Amount negotiated between the University and new employee for moving & relocation expenses.
3. Taxable Expenses -
Under current IRS regulations (Tax Reform Bill (H.R.1, P.L. 115-97)), reimbursements or payments for moving and relocation expenses are considered taxable income to the employee. This includes any amounts paid directly to the employee or to third parties on their behalf for relocation-related costs, such as household goods shipping, travel to the new location, or temporary housing. These reimbursements are subject to federal, state, and applicable payroll taxes and will appear as taxable earnings on the employee’s pay statement.
Employees may wish to consult their personal tax advisor for guidance on how relocation reimbursements may affect their individual tax situation. Questions regarding offer letters should be directed to Human Resources or Faculty Affairs.
Please refer to Tax Information Changes to Moving and Relocation Expenses technical letter issued by the CSU Chancellor's Office for background information and updated policy guidelines.
4. Moving Mileage Rate
The federal standard mileage rate for moving may change each year and is based on IRS regulations. The rate may be found in the Tax Info letter mentioned in #3 above, and Concur is updated with the latest mileage rates.
5. Expenses Covered
The cost of moving household effects may be included in total moving expenses as indicated in (8) and (9) below. When authorized, lodging, meal and incidental expenses for the employee and spouse or domestic partner will be reimbursed. Please contact Accounts Payable for the meal & incidental rates.
6. Evidence Required
When claiming travel other than by private car, receipts or ticket stubs for transportation expenses must be attached to your expense report.
7. Length of Employment Required
If an employee whose moving expenses have been paid in part by the State and does not continue his/her employment with the State for a period of two years, he/she will be required to repay a portion of the amount received. (Section 208 of the Internal Procedures Governing Reimbursement for Moving & Relocation Expenses)
8. Moving Household Effects by Common Carrier
The following rules apply regardless of moving company selected:
- Moving of furniture, clothing, musical instruments, household appliances, foods, and other items which are usual and necessary for the maintenance of a household.
- The effects must not include any motor vehicles or trailers, farm equipment, boats, animals, belongings not the property of the employee’s immediate family, or belongings related to commercial enterprises engaged in by the employee.
- Reimbursement must be for actual and necessary expenses for the packing, insurance, transportation, storage in transit, unpacking and installation at the new residence, when properly documented by invoices and receipts.
- Any claim for storage cannot exceed 60 calendar days.
9. Moving Household Goods by Truck or Trailer
Reimbursement will be allowed for rental of trailers or trucks from commercial establishments for movement of household effects by the employee, if the cost does not exceed what commercial firms would have charged. Reimbursement for hiring of casual labor is not allowed.