MOVING EXPENSES SUPPORT FORM

TABLE OF CONTENTS

• PURPOSE
• GENERAL INFORMATION
• EXHIBIT AND INSTRUCTIONS
• FORM REQUIREMENTS
• NUMBER OF COPIES AND ULTIMATE DISTRIBUTION
• WHERE TO SEND COMPLETED FORMS
• CONTACT INFORMATION
• CROSS REFERENCES

---

PURPOSE

The Moving Expenses Support form is:

• Optional for use as support for requesting reimbursement of moving expenses through SAP Concur for both new and current employees.
• Required when contracting a third-party vendor through Procurement Services.

GENERAL INFORMATION

• All University paid or reimbursed moving expense payments are included in the employee's gross income as taxable compensation; are subject to payroll tax withholding; and are reported to the the Internal Revenue Service on the employee's W-2 at the end of the calendar year.
  
  
• Reimbursement - The use of the Moving Expenses Support Form is optional and can be used to assist the employee in processing their reimbursement through SAP Concur. The employee is required to submit itemized receipts documenting the actual expenditures (except meals up to the per diem limit for the location and personal mileage) to their Business Area. These expenses must be coded to GL 52210900 - Moving/Relocation Reimbursement to Employee (receipts required and taxable).


• Lump-Sum - The use of the Moving Expenses Support form is not required when the employee has been offered and accepts the lump-sum payment option. The lump-sum payment option should be utilized for any expenditure outside of the categories on the Moving Expenses Support form (receipts are not required) and must be coded to GL 51259011 - Other Compensation - Moving/Relocation Expenses Lump Sum (taxable) - Unallowable F&A.
• Contracts and Grants - Under Uniform Guidance 200.464, lump sum payments are unallowable on contracts or grants (WBS Element) and any expenditure outside of the categories on the Moving Expenses Support form must be coded to GL account 51259011 - Other Compensation - Moving/Relocation Expenses Lump Sum (taxable) - Unallowable F&A.


• Contracting Coordinated through Procurement Services - The use of the Moving Expenses Support Form is required when Procurement Services contracts a third-party vendor to complete the move on behalf of the employee. In accordance with Policy HR104 Payment for Relocation Expenses arrangements for moving employees when the University will provide for the total move must be coordinated through Procurement Services by calling the appropriate Procurement Services buyer. Procurement Services will obtain estimates or give instructions to proceed with the move through University-approved vendors under contract. A Purchase Order will then be sent to the acceptable vendor and will be charged to GL account 52210950 - Moving/Relocation Reimbursement - 3rd Party Vendor (taxable). Such Purchase Order will specify any maximum dollar limit to be covered by the University and provide instruction to the vendor that any remaining balance is the responsibility of the employee. Payment of the remaining balance will be collected by the vendor from the employee directly. The University will spread the tax burden from third-party vendor payments by dividing the relocation cost over three (3) pay periods.
• The Business Area is responsible for maintaining all supporting documents (itemized receipts and this form [if used]).

EXHIBIT AND INSTRUCTIONS

This form has fill-and-print form fields and digital ID (signature) fields enabled. The PDF version has instructions provided for the type and/or format of information to be included within the fill-and-print form fields. Hovering the computer mouse over any form field will display these instructions.

To view a printed version of these instruction, click exhibit link below:

Moving Expenses Support Form Exhibit

FORM REQUIREMENTS

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Associate Vice President for Budget and Finance). Policy FN17 Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) requires that all form templates must be vetted and approved prior to being published on the GURU website and all such documents having gone through said established approval process must be password protected. See Procedure FN2017 Use of Approved Form Templates Appearing on the GURU Website for complete details.

If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support Form request

NUMBER OF COPIES AND ULTIMATE DISTRIBUTION

Transitory copies are University Records that have temporary value and, as a result, may be destroyed after they are no longer needed. In no event shall be retained longer than the official copy of the University Record as delineated on the Records Retention Schedule.

WHERE TO SEND COMPLETED FORMS

Reimbursement - the original and all receipts are uploaded as supporting documentation in SAP Concur.

Procurement Services contracted a third-party vendor to complete the move - email the completed form to Procurement Services Accounts Payable at psuinvoices@psu.edu. Please include Moving Expenses Support Form and the purchase order number in the subject line of the email.

CONTACT INFORMATION

For questions or additional details, please contact the Tax Services and include "Moving Expenses" in the subject line of the email.

To request changes to the form, please contact the Office of Systems & Procedures by submitting a GURU Technical Support Request form.

CROSS REFERENCES

• Policy AD35 University Archives and Records Management
• Policy FN17 Required Use of Approved University Forms Appearing in the General University Reference Utility
• Policy HR104 Payment for Relocation Expenses
• Procedure FN2017 Use of Approved Forms Appearing on the GURU Website

---