MOVING EXPENSES SUPPORT FORM
Table of Contents:
- General Information
- Exhibit and Instructions
- Form Requirements
- Number of Copies and Ultimate Distribution
- Where To Send Completed Forms
- Contact Information
- Cross References
The Moving Expenses Support form is:
- Optional for use as support for requesting reimbursement of moving expenses through SAP Concur or SIMBA for both new and current employees.
- Required when contracting a third-party vendor through Purchasing Services.
Due to changes to the federal tax law as of January 1, 2018, 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 the SAP Concur reimbursement system. 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 Administrative 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 Purchasing Services - The use of the Moving Expenses Support form is required when Purchasing 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 Purchasing Services by calling the appropriate Purchasing Services buyer. Purchasing 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 Administrative Area is responsible for maintaining all supporting documents (itemized receipts and this form [if used]).
To view document exhibits, click on the link below:
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 Corporate Controller). See Policy FN17 - Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) for full details.
GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, etc.) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in-viewers do not necessarily support all features required for PDF forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for example, Nuance). If you experience problems downloading or opening documents, right click on the link on the Forms Locator Screen, select 'Save Link As' (or similar language) and save the file. The document can then be opened in either Adobe Acrobat Reader or Adobe Acrobat Pro from the saved location.
The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. An Adobe Creative Cloud (CC) account is also available to all Penn State students, faculty, and staff members, at no cost. Sign up for an Adobe Creative Cloud account at adobe.psu.edu. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.
If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support Form request or by calling the tech support line at 814-863-8592.
|Ultimate Distribution:||Retention Periods: (after settlement)|
|Original||White||Administrative Area||Current fiscal year + 2 years|
Administrative Area retains the form and all receipts as back-up to the SAP Concur reimbursement.
If contracting a third-party vendor to complete the move, send a copy of the completed form to Purchasing Services.
For questions, additional details, or to request changes to this form, please contact the University Tax Manager.
- 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