Due to recent changes in the tax code, all moving expenses either reimbursements or payments on behalf of employees are taxable, effective for expenses incurred on or after January 1, 2018. Furthermore, moving expenses will no longer be deductible on an individual’s personal tax return. These changes may have significant tax consequences for employees receiving compensation for personal moving expenses.
This change includes all personal moving expenses, and applies whether the individual pays for expenses and is reimbursed or UW pays a third party for the expenses directly. Furthermore, these payments are taxable without regard to whether receipts and/or appropriate documentation is provided.
Departments paying moving expenses are to use Onetime payment – Moving Expenses in Workday (https://isc.uw.edu/user-guides/request_one_time_payment_ap/). Using this process will ensure that new employees do not receive reduced paychecks while the required tax withholding and payroll tax payments are deducted, and will ensure that proper withholding is handled accurately. Departments are also encouraged to review all departmental communication to prospective employees regarding the taxability of moving expenses.
- understand your responsibilities
- obtain approval(s)
- review guidelines when personal time/travel is combined with UW business (if applicable)
- review limits on type of expenses and receipt guidelines
- check with hiring department for additional travel requirements
Eligibility requirements and contact Procurement Services regarding questions on Moving your Household Goods
RCW 43.03.120 (termination within one year of employment)
In-route travel expenses may be reimbursed as part of a household move.
- contact hiring department for specifics on arranging travel on your behalf
- you may arrange your own travel
Departments may use UW purchasing methods or you may pay for your own travel.
- Airfare during final move for new employee, their spouse and dependents from former residence to new official duty station/residence
- expenses related to driving/transporting up to two personal vehicles from former residence to new official duty station/residence
- reimbursement based on mileage from constructive highway miles for most direct route; use Mapquest
For New Employee Only and limited to allowable per diem rates based on location where you spend the night:
- lodging per diem at former location for last night before final move
- in-route lodging and meal per diem (allowable after traveling at least 400 miles/day)
- temporary lodging and meal per diem upon arrival to new official duty station/residence while awaiting for residency
- house hunting trip(s) prior to final move
- car rental
- per diem for spouse/dependents
UW faculty, staff, and student employees logs in to Ariba with their UW Net ID and approve their ER electronically.
Departments are responsible for providing the ER print version to travelers not on UW payroll for review. The traveler must sign the ER print version beneath the Traveler’s Certification Statement and return it to the department (via mail, email, fax, or scan).
Once the signed ER print version has been received, the preparer can electronically attach this certification statement and approve the ER. In this case the traveler will not receive an email because they are not a UW employee. The preparer will be the last approver on the approval flow. They will receive an email that says Action Required just as the Compliance and Funding approver did. The preparer's approval is attesting the signature of the visitor's has been received and electronically attached in Ariba.
The lump sum is intended to be used for all moving and travel expenses associated with the move and the employee should not expect additional payments or reimbursements. For questions contact firstname.lastname@example.org. See Payroll Office