Moving Expenses For Employees

Syracuse University will pay for employee’s moving expenses based upon individual departmental guidelines for such payments.

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Types of Moving Expenses

There are two types of moving expenses; qualified and non-qualified. Qualified moving expenses are non-taxable to the employee and, as such, not subject to tax withholding. Non-qualified moving expenses are taxable to the employee and, as such, are subject to tax withholding.

Some examples of moving expenses are (this does not represent a complete listing):

Qualified (Non-Taxable) Non-Qualified (Taxable)
Air, Train, or Bus fare one way for employees and members of their household Meals
Moving companies/Movers Temporary living expenses; lodging locally in excess of one night
Tolls and/or Parking Pre-move house hunting trips
Truck/Car rental and gasoline for rented vehicle Storage in excess of 30 days
Lodging (through the move process, and locally for one night) Closing costs
Mileage for use of personal vehicles up to the mileage reimbursement rate set by the IRS*   Mileage for use of personal vehicles in excess of the mileage reimbursement rate set by the IRS*  

* The mileage reimbursement rate is subject to change by the IRS. Please verify the rate with Payroll at the time of your request.


Direct Payments to Vendors

Direct payments to vendors (such as moving companies) will be made based upon the duly authorized departmental submission of a requisition to the Purchasing Office and the subsequent invoice(s) being received for such expenses.

Qualified moving expenses directly paid to a vendor are not required to be reported on the employee’s Form W-2. Non-qualified moving expenses paid directly to a vendor are included as non-cash taxable income in the employee’s pay. Taxes are withheld accordingly. Non-qualified moving expense payments must be reported on the employee’s Form W-2. They are included in Box 1 with Wages, tips, other compensation, and also reported separately in Box 14.


Reimbursements to Employees

Authorized reimbursements are paid to an employee for moving expenses paid from the employee’s personal funds.

A request for reimbursement should be submitted on an Employee Expense Voucher or Travel Voucher to the Comptroller’s Office. An employee can not be reimbursed for moving expenses prior to his/her appointment start date. Upon receipt of a properly documented and substantiated (receipts) request for reimbursement of moving expenses the reimbursement will be processed and paid with the employee’s next regular pay. Taxes are withheld accordingly from non-qualified moving expense reimbursements.

Both qualified and non-qualified moving expense reimbursements are reported on the employee’s W-2. Qualified moving expenses are reported separately in Box 12 and identified by the letter P. Non-Qualified moving expenses are included in Box 1 with Wages, tips, other compensation, and also reported separately in Box 14. If you have questions regarding moving expenses, please Contact Payroll.

Additional information can be found in the Internal Revenue Service Publication 521.