Business and Financial Affairs

Travel and Transportation

Sec. 715-16: Moving and Removal Guidelines

Responsible Office: Materiel & Risk Management
Revised: September 2007

References / Resources

  • UC Business and Finance Bulletins
    • G-13, Policy & Regulations Governing Moving and Relocation
    • G-28, Policy & Regulations Governing Travel
  • Academic Personnel Manual
  • UCI Delegations of Authority
    • IDA 523, Removal and Moving Expenses: Academic Appointees
    • IDA 529, Relocation Allowance
  • Internal Revenue Service

Contact: Materiel & Risk Management at (949) 824-6549

Policy governing appropriate moving and removal expenses is provided in UC Business and Finance Bulletin G-13, Moving and Relocation Expenses and Academic Personnel Manual sections APM-550, APM-560 and APM-561. University procedures for reimbursement are intended to conform to the Internal Revenue Service Regulations related to moving and relocation expenses.

Questions on moving and removal guidelines should be directed to the Principal Buyer at 824-6549.

A. Definitions

  1. Moving Expense

    Moving expenses eligible for payment are defined as the reasonable costs incurred by a new appointee, or by a current employee who transfers to a new University location, of moving household goods and personal effects to a new residence (see G-13, IV.A.).

  2. Removal Expense

    Removal expenses may be provided for certain new appointees to academic positions. They are not provided automatically, nor do they constitute a perquisite of University employment (see G-13, Appendix A). The University will pay 100 percent of the direct costs to ship a new faculty member's library and/or laboratory equipment to the Irvine campus. The library and/or laboratory equipment must be moved directly to the University and generally made available for use by faculty, staff and students.

  3. Relocation Allowance

    A relocation allowance may be granted to an individual appointed to a Senior Manager or Manager/Senior professional position. The relocation allowance is intended to offset higher living costs in the new location. This relocation allowance is provided at the sole discretion of the University and is not intended to reimburse or offset actual or presumed costs in moving from one location to another (see G-13, Appendix B).

B. Eligibility

  1. Academic Personnel eligibility requirements are stated in APM-550, APM-560 and APM-561.
  2. Nonacademic Employee Classifications covered by these guidelines include:
    • Senior Managers
    • Managers, Senior Professionals, and Professionals
    • Support Staff

    G-13, VI details the eligibility requirements and the specific moving expenses that may be paid for these positions. The chart in G-13, Appendix C details the moving expense payment eligibility for current employees and new appointees to nonacademic positions. For eligibility questions, contact your assigned Human Resources representative.

C. Authority and Responsibility

  1. Academic Employees

    IDA 523 authorizes only academic deans or equivalent titles to approve removal and moving expenses that are in accordance with University and campus policies for academic employees. Exceptions to policy may be granted only by the Chancellor.

  2. Nonacademic Employees

    It is the responsibility of the department head to approve the payment of moving expenses for nonacademic personnel. Department heads have the authority to make exceptions to the payment of one-half of the moving expenses for new appointees in the Managers, Senior Professionals, and Professionals program. Any other exceptions to policy may be granted only by the Chancellor.

    A relocation allowance may be granted to an individual appointed to a Senior Manager or Manager/Senior Professional position. Only the Executive Vice Chancellor, Vice Chancellors, and the Director, UCI Medical Center have the authority to determine the amount of the relocation allowance and to modify the schedule of payments based on the circumstances of the recruitment.

    For accounting office responsibilities, see G-13, IX.

  3. Prior Approval

    No commitment may be made to an academic or staff applicant without prior approval in writing of the granting authority.

D. Household Moves

  1. Coordination by Purchasing

    Moving of household goods includes packing and unpacking (labor, material, and insurance) and freight, from one originating point to one destination only. Departments should coordinate the move of an employee with Purchasing at least three weeks prior to the actual move. Purchasing will manage all phases of an employee's move including:

    • sending the employee a letter of introduction and information
    • contracting with the moving company
    • initiating moving arrangements
    • arranging for adequate insurance coverage
    • processing the necessary authorizing order
    • aiding with loss or damage claims
  2. Discounted Rates for University Use Only

    Interstate Commerce Commission (ICC) and Public Utilities Commission (PUC) regulations permit the University to obtain government tariffs and discounts from moving companies. By law, moving companies do not extend the government tariff (rates) to an individual. Discount rates are only available through agreements established by Purchasing. The mover will invoice the University for actual services performed and actual weight shipped.

  3. Requisitioning the Move

    An appropriately authorized Purchase Requisition should include:

    • name, present address, and telephone number of the employee to be moved
    • account, fund, and sub to be charged

    It should be submitted to Purchasing along with:

    • completed Move Questionnaire
    • memo regarding the University's percentage of costs on both household goods and on library and laboratory equipment
    • appropriately authorized request for exception to policy, if applicable
  4. Payment to the Vendor

    Upon receipt of the invoice for the move, Purchasing will audit the charges to determine the University and employee portions. Purchasing will submit the invoice with a Purchase Order Change (POC) to Accounting for full payment to the moving company. The Accounting Office will pay the invoice as an advance.

  5. Clearing the Advance

    The Accounting Office will send copies of the invoice(s), household/library breakdown, POC's, and related information to the new employee's department for attachment to a Travel Expense Voucher which must be submitted to Travel Accounting to clear the advance. The Voucher must include:

    • Purchase Order number in the Trip Number field
    • employee's first and last names, and HOME address in Payee section
    • employee's Social Security number
    • employee's UCI ID number
    • advance amount (the total amount paid to the mover as indicated on the invoice copy)
    • employee's signature in Traveler's Signature field
    • Dean or Department Head signature only
    • amount in Balance Due field - In most circumstances, there will not be an amount due the employee. If the move was approved for 100 percent, the balance due will be zero. If the University is supporting only 50 percent of the relocation, a check payable to The UC Regents for the employee's share of the relocation expenses must be attached to the Voucher.

E. Travel Expenses

Approved transportation and subsistence expenses for the employee and the employee's family moving to the Irvine campus will be reimbursed in accordance with University policy. These expenses should be submitted to Travel Accounting on a Travel Expense Voucher. Refer to UC Business and Finance Bulletin, G-28.

Internal Revenue Service regulations require that relocation mileage is reimbursed at 10 cents per mile.

F. Tax Reporting

  1. For relocation expenses to be excluded from an employee's taxable income on their Wage and Tax Statement, Form W2, the distance between the new work location and the former residence must be at least 50 miles greater than the distance between the former work location and the former residence. For example:
    • Eligible for exclusion: Old residence to old job = 5 miles; old residence to UCI = 55 miles
    • Not eligible for exclusion: Old residence to old job = 5 miles; old residence to UCI = 45 miles
  2. Effective January 1, 1994, Internal Revenue Service regulations no longer require qualified moving or removal expenses associated with personal household goods, personal library, or personal laboratory equipment paid by the University to be included on the employee's Wage and Tax Statement, Form W-2. In addition, the Accounting Office will no longer issue IRS Form 4782 Employee Moving Expense Information. Qualified expenses refer to the reasonable cost of
    1. Moving household goods and personal effects from the former residence to the new residence, and
    2. Traveling, including lodging BUT NOT INCLUDING MEALS, from the former residence to the new place of residence.
  3. Reimbursement of additional expenses such as meals, rental car, house hunting or temporary lodging expenses must be included in the employee's gross income as a taxable fringe benefit and is subject to withholding. Related taxes will be withheld from the employee's next regularly scheduled paycheck. Travel Accounting will submit the appropriate paperwork to Payroll and inform the employee of the taxable event.