UMES Administrative Affairs Manual
Payment of Travel and Moving Expenses
A. Purpose. To set forth the policies and procedures for payment of travel and moving expenses.
1. The university may authorize payment for travel expenses of applicants who are interviewed for exempt salaried positions ( all faculty, associate staff and exempt classified positions) and for non-exempt classified positions for which the campus Director of Personnel has determined that applicants are in short supply. Automobile expenses may be paid at the prevailing rate for mileage. If air, train or bus travel is involved, the university can reimburse only at tourist rates. The university may authorize reimbursement for reasonable lodging as required.
2. The university may authorize the payment of moving expenses of normal household goods, including reasonable packing and unpacking, for individuals appointed to exempt salaried positions (all faculty, associate staff and exempt classified positions) and for non-exempt classified positions for which the Director of Personnel has determined that applicants are in short supply.
3. Moving expenses may be authorized only when the commute to the new position exceeds the commute to the former position by 35 miles; however, exceptions may be made when a current university employee is accepting a position at a different university location at the request of the university.
4. No withholding of income tax or social security tax is required on allowances or reimbursements for moving expenses, nor are these amounts subject to the Federal Unemployment Tax Act, if the employer reasonably believes the employee will:
a. Have deductible moving expenses;
b. Meet the 35-mile distance test; and
c. Meet the 39-week time test. This is based on a reasonable belief that, at the time of payment of the allowance or reimbursement, the employee will work full time at least 39 weeks during the twelve month period following arrival in the general area of the new job.
(1) If the employee incurs nondeductible moving expenses of does not meet the 35-mile distance test or probably will not meet the 9-233k time test, the reimbursement or allowance is subject to withholding of both income tax and social security tax. These amounts are also subject to the Federal Unemployment Tax Act.
5. IRS regulations require that the employee be furnished a copy of Form 4782 indicating the amount paid for moving expenses. The Comptroller will be responsible for reporting payment of moving expenses to Central Payroll Section via IRS form 4782 prior to December 31st and giving a copy to the employee.
6. Nothing in this statement requires the payment of travel and/or relocation expenses.
1. In order for employee to receive allowance for moving expense, a copy of the moving company's invoice must be submitted to the department chairman along with the letter from the President indicating the amount of the allowance.
2. The department will process a Request For Payment form and attach the moving company's invoice and the President's letter.
3. The Comptroller's Office will prepare the IRS Form 4782 in quadruplicate. The original and one copy goes to the Central Payroll Section (Adelphi, MD) and one copy goes to the employee. A separate form must be completed for each Request For Payment submitted. Shipment of household goods may be made at different times, thus requiring separate payments. Reimbursement should be limited to the lower amount, ie. the actual cost of moving or the Chancellor's allowance.
4. The Central Payroll Section will forward the information to the State Central Payroll Bureau to be included on the employee's W-2 form.