This procedure covers the steps for completing the Moving and Relocation
Expense Summary Form.
System References [Top]
Form -- Moving
and Relocation Expense Summary
Available from UVA
Forms Directory. (Payroll)
Make copies as needed.
Please see the following related polices:
The Moving and Relocation Expense Summary Form should be initiated
by the employee, who should always be aware of the status of all expense
claims and payments. The reports must be numbered consecutively and
the cumulative totals forwarded to the next report, so that the latest
summary reflects the aggregate reimbursement to date.
The Payroll Department must review and approve all summary reports.
A sufficient number of copies of each summary report and supporting
documentation should be retained by the employee for income tax reporting.
The Payroll Department will process all approved taxable reimbursements
(lines A through E) through the payroll system; payments will be included
in employees’ regular paychecks. The Payroll Department will also process
all approved non-taxable reimbursements (lines F through H) as pay vouchers
in the finance system; these payments will be directly deposited in
The Accounts Payable/Procurement Services Department will process
purchase orders for payments to third-party commercial moving companies.
These payments should be reported on the Expense Summary (line F) but
no approval or review by the Payroll department is necessary.
University Procurement Services
UVA Human Resources is responsible
for ensuring that this procedure is necessary, reflects actual practice,
and supports University policy.
NOTE: This form is NOT to be used for INTERVIEWING EXPENSES. Departments
should reimburse interview expenses through the travel policy and procedures.
See also Policy VI.G.1, "Travel Expenses."
See also Procedure 6-101, "Preparing Payment
Vouchers" for information on reimbursement of travel expenses.
NOTE: Employees must be added to the payroll and finance systems prior
to any reimbursement of moving expenses. Therefore, reimbursement of
moving expenses prior to the new employee orientation requires early
submission of the I-9 to Human Resources and the W-4 and VA-4 to Payroll.
The final expenditure totals CANNOT exceed the authorized amount on
the Employment Agreement. Following are detailed instructions for preparing
the Moving and Relocation Expense Summary. The items on the form should
be completed as follows:
- MOVING AND RELOCATION EXPENSE SUMMARY: AN ORIGINAL must be submitted
with each claim for reimbursement or request for payment of moving
and relocation expenses along with THE ORIGINAL OF REQUIRED RECEIPTS
AND ONE COPY OF THE EMPLOYMENT AGREEMENT.
- DEPARTMENT: Enter the name of the employing department and the PATEO
to be charged. Required.
- EMPLOYEE NAME: Enter full name.
- SOCIAL SECURITY NUMBER: Required.
- NEW HOME ADDRESS: Enter the address (Street, City, State and Zip
Code) of the new PERMANENT residence. Required.
- SIGNATURES: Employee and department head must sign in ink certifying
the information is correct and conforms with any expense reimbursement
- DATE: Enter submission date.
- TOTAL ALL PRIOR REIMBURSEMENTS: For each applicable category (A
thru H) claimed on all prior summary submissions, enter the gross
amount claimed. Total the amounts in each column as indicated.
- TOTAL THIS REPORT: For each applicable category (A thru H) claimed
by this submission, enter the gross amount of expenses. Total the
amounts in each column as indicated.
- CUMULATIVE TOTAL: For each category (A thru H), add "Total Prior
Reimbursements" to "Total This Report" (item 8 plus 9) and enter in
cumulative total (item 10). These cumulative totals are to be carried
forward to the next summary report. Total the amounts in each column
- NUMBER OF HOUSEHUNTING TRIPS, CURRENT: Enter the number of househunting
trips claimed on this report, i.e., those trips not previously claimed.
- NUMBER OF HOUSEHUNTING TRIPS, CUMULATIVE: Enter the total number
of househunting trips associated with this move to date, including
the number claimed in item 16. (Line A).
- NUMBER OF NIGHTS, CURRENT: Enter the number of overnight stays due
to househunting represented on this report, i.e., the number of stays
not previously claimed. (Line A).
- NUMBER OF NIGHTS, CUMULATIVE: Enter the total number of overnight
stays due to househunting associated with the move to date, including
the number claimed in item 18. (Line A).
- TEMPORARY QUARTERS, DATES FROM AND TO: Enter the temporary quarter's
starting and ending dates claimed for reimbursement on this report.
- HOME SELLING/PURCHASE EXPENSES: Enter the allowable home purchase
expenses for the employee's new, primary residence. Attach supporting
documentation. (Line C).
- TRAVEL - MILEAGE 22.5 > PER MILE: Taxable portion of mileage
which the University reimburses to new employees (for example for
househunting trips prior to final relocation). Calculated as follows:
[Total mileage allowance (32.5 >) less nontaxable portion (10 >)
equals taxable mileage (22.5 >)] [multiplied by the number of miles
traveled.] (Line D).
- OTHER: Include other reimbursable moving expenses, such as meals
and home selling expenses. (Line E)
- SUB-TOTAL - TAXABLE EXPENSES (A-E): Enter totals for all columns
for entries in rows A - E. THESE WILL BE THE AMOUNTS REIMBURSED AND
ADDED TO ANNUAL INCOME.
- TRANSPORTATION BY COMMON CARRIER PAID FOR BY UVA(including 30 days
storage): Include amount of purchase order. (Line F).
- SELF-MOVE (Other than by common carrier paid by UVA): Include expenses
of rental vehicles or expenses paid to common carriers by employees.
- TRAVEL FROM FORMER TO NEW RESIDENCE: Enter the cost of travel and
lodging, excluding meals, from the old to the new home. Use 10 >
per mile. (Line H).
- DATE EMPLOYED AT NEW POSITION: Enter effective date the employee
was assigned or transferred to the University of Virginia at the new
work location. Usually this is the first day of work at the new location.
- DATE AGREEMENT SIGNED: Enter date employment agreement was signed.
- THIS IS REIMBURSEMENT #: Enter the next consecutive number for this
summary report. For each reimbursement, a summary report must be completed
and numbered in the consecutive order. Required.
- THIS IS FINAL REIMBURSEMENT: Circle whether this is or is not the
final summary report. Required.
- LEAVE BLANK.
Forward completed forms to:
Payroll Department, as follows:
Moving and Relocation Expense Summary -- Original
Employment Agreement -- One executed copy
Receipts -- Original
End of Activity