 E&G
Source of Funding
The payment of moving expenses, if approved, includes the cost of packing
and shipping the household goods of a single residence. Payments of
moving expenses may include moving of household goods by common carrier,
a state owned vehicle, or a rental truck or trailer. Payment for shipment
of household goods shall be limited to the maximum gross weight of 15,000
pounds. E&G sources cannot be used for the cost of unpacking, cleaning
of any residence in connection with a move, individual travel and/or
per diem, or house hunting trips.
Please do not make arrangements to move household goods until you have
an authorized UWF Request for Approval to Pay Moving Expenses. This
form and detailed procedures can be obtained in the Quick Procurements & Contracts Guide.
Foundation
If the source of funding is the hiring department’s Foundation
account, the hiring department should submit an invoice from the common
carrier with a check request for payment to be made directly to the
common carrier.
The Foundation can make payments to reimburse new hires for the actual
cost of travel. Both the payment to the common carrier and travel costs
are "qualified moving expenses" and will not be reported as
wages or compensation on Form W-2. The Foundation can reimburse new
hires for pre-move house hunting trips and other types of nonqualifying
expenses. Any reimbursements for nonqualifying moving expenses must
be reported as wages on Form W-2 and all employment taxes apply. The
Foundation will provide the Payroll Office with the documentation required
for submission to the Bureau of State Payrolls for inclusion in the
employee’s W-2. Qualified and non-qualified moving expenses along
with the appropriate IRS reporting requirements are summarized below:
Also refer to IRS Code Section
217.
Qualified Moving Expenses
- Reasonable expenses of moving household goods and personal effects
from the former residence to the new residence. The cost of packing,
crating, and shipping furniture and other household items and personal
effects of the employee and other members of the household qualify.
In addition, the expense of storing and insuring items within the
30-day period after moving out of the former home and before delivery
to the new residence is allowed.
- Expenses for travel (including lodging) from the former residence
to the new residence. Includes travel expenses for all members of
the household. Lodging expenses for the day the employee arrives in
the new area also qualifies.
- If travel is by car, actual expenses (such as gas and oil, but not
repairs, maintenance, depreciation or insurance) are allowed. Alternatively,
expenses may be computed at 10 cents per mile driven plus tolls and
parking fees.
Nonqualified Moving Expenses
- Pre-move house hunting trips.
- Temporary living expenses in the general area of the new workplace.
- Meals connected with the relocation.
- Mileage in excess of the $.10 per mile. (Please note that this amount
is less than the amount allowed under Section 112.061, F.S.)
Reporting Requirements
- Qualified moving expenses paid to a third party on behalf of the
employee (e.g., to a moving company) and services that an employer
furnishes in kind to an employee will not be reported on Form W-2.
- Qualified moving expense reimbursements paid directly to an employee
will be reported in Box 13 of the W-2 and identified with Code P.
These amounts are not taxable income and will not appear in Box 1
of Form W-2.
- Other moving expenses (nonqualified moving expenses), including
payments made directly to a third party and payments made directly
to the employee, will continue to be included in wages (Form W-2,
Box 1) and are subject to withholding and social security and Medicare
taxes.
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