Associate Vice President
and University Controller,
Office of the Controller
Certain expenses incurred in moving the household goods and personal effects for a new, full-time faculty or staff member who has accepted a position with Indiana University may be paid directly to vendors by the university ,or reimbursed to the individual, on a non-taxable basis. The types of moving and related travel expenses which are eligible for payment or reimbursement will be determined in accordance with IRS guidelines, unless specifically modified by the university elsewhere in this policy statement.
Limitation on Use of University Funds
The total of payments or reimbursements that may be made to an individual with university funding, including travel expenses, is at the discretion of the campus chancellor or appropriate vice president, but is limited to no more than $10,000.00.
Eligible Moving Expenses
Expenses associated with the transportation of household goods and personal effects from prior residence to new residence are eligible as moving expenses, including costs of packing, shipping and unloading. Note that special, optional, "unpacking" services offered by some moving companies do not qualify as reimbursable expenses.
Eligible Travel Expenses
Expenses of traveling from the former residence to the first new place of residence are reimbursable as moving expenses. The actual costs of transportation and lodging incurred in route are eligible. Mileage reimbursements will be made based on the IRS guidelines. Travel expenses are limited to one trip per family member.
Ineligible Expenses are Taxable Compensation
Payments made to an in-coming university employee to assist the employee in paying for the following types of expenses cannot be made as nontaxable payments or reimbursements of moving expenses under either IRS or State Budget Agency guidelines. Payments for the following types of expenses will be treated as taxable compensation to the employee and must be paid outside the scope of the Moving Expense Policy, by utilizing the Supplemental Payroll Voucher process:
Scholarly Equipment and Materials
Expenses incurred for the relocation of a laboratory, library, scholarly collection or research equipment will not be considered household goods or personal effects to the extent that these items are relocated to university premises. These expenses are considered ordinary and necessary business expenses of the university and will not be subject to the stated dollar limitations.
Moving expenses for existing faculty or staff who are asked to relocate may also be reimbursed at the discretion of the campus chancellor, subject to the other limitations that are within this policy.
The move of the residence must meet the minimum IRS distance test of 50 miles from the location of the former residence.
Nonresident Alien Status
Nonresident aliens who receive moving expense reimbursements must provide the university with proper documentation of visa status and work authorization, prior to authorization of payment or reimbursement.
Exception Process for Use of Non-University Funds
A campus may choose to reimburse moving expenses in excess of the policy limitations stated above only by using IU Foundation funds, with the approval of the RC head. Such exceptions are subject to the following constraints:
Note: the use of a non-university funding source will not affect the underlying character of the expenses as either eligible moving or travel expenses (non-taxable) or ineligible expenses (taxable employee compensation).
The source to this policy is:
Internal Revenue Code, State Budget Agency, State Board of Accounts, Office of the Treasurer
The policy was updated on July 20, 2015 to reflect various technical changes:
a) information added to the Scope section and
b) a link to the Moving Request Form in the Procedures section.