Moving Expense Reimbursement Accounting Procedures

Special Instruction:

1. This procedure is not intended for determining the reimbursable/non-reimbursable amount of the moving expenses (these are addressed by departmental policies or an employment offer), nor does it provide any advice for an individual’s tax returns.

2. This procedure applies to non-military persons moving within the U.S. only. Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States.

3. Reimbursements that do not meet the University Accountable Plan rules are fully taxable. See Accountable Plan Defined.

Reimbursement Procedures

1. Complete the Moving Expense Reimbursements Worksheet to determine the taxable and nontaxable portion of the reimbursements

While deductible moving expenses are nontaxable, nondeductible moving expenses are treated and taxed as ordinary income through payroll. Moving expenses are deductible if you meet all three of the following tests and if the expenses are reasonable for the circumstances of your move.

  • Your move is closely related to the start of work.
  • You meet the distance test.
  • You meet the time test.

If you don't meet all three of these tests, your moving expenses may still be reimbursable depending upon the departmental policy or employment offer/contract, but the entire reimbursement will be taxable.

For more information about these three tests, see “Moving Expense Reimbursements - Additional Resources” at https://controller.appstate.edu/downloadable-forms, or visit the IRS website https://www.irs.gov/pub/irs-pdf/p521.pdf.

2. Substantiate the Reimbursement Request
Receipts are required for all reimbursements requested. Please attach your original receipts to the Moving Expense Reimbursements Worksheet.

3. File for Reimbursement
Prepare Request for Direct Payment Form and submit the complete form with all required signatures to the Controller's Office along with the following documents within 60 days after the expenses were paid or incurred:

Business Affairs Websites

Contact Us

Office of the Controller
P.O. Box 32125
Boone, NC, 28608 USA
(828) 262-2110

Third Floor, Suite 340
B.B. Dougherty Administration Building

Webform Admin

 Webform admins can click on the links below to login and access webform results:

QEP Global Learning


Advanced