To establish implementation procedures for BOR VII - 4.40 - Policy on Payment of Moving Expenses and to define the criteria for the payment of moving expenses for new personnel relocating for employment at Bowie State University (BSU).
As a general practice, BSU does not reimburse new personnel for moving expenses. However, in certain instances where recruitment necessitates the exercise of this policy and the department has identified funds for such payment from their budget, the following procedures shall apply. Nothing in this statement requires the payment of moving expenses.
A. Department heads shall identify the potential need and the funding for reimbursement of moving expenses prior to beginning the recruitment process and notify the Office of Human Resources of the availability of funds for moving expenses. Moving expenses will be paid from the budget of the department considering the candidate or other institutional funds as authorized by the President. The department head must submit a request to pay moving expenses accompanied by written approval of the area vice president or designee to the Director of Human Resources for final authorization.
B. The President may authorize the payment of limited moving expenses for personnel in faculty and staff positions for which the Director of Human Resources has determined that applicants are in short supply. The President may authorize payment of moving expenses only for normal household goods, including reasonable packing and unpacking. Individuals must provide detailed statements or receipts for eligible moving expenses.
C. Since, in most cases, the Internal Revenue Service requires that reimbursement for moving costs be declared as income by the employee, IRS Form #4782 must be submitted with the annual individual tax return. It is the responsibility of the individual to determine if any tax liability exists for moving expenses paid by BSU.
D. Payment of moving expenses will be made directly to the employee and will be processed through the BSU Comptroller's Office. This will insure that compliance with IRS regulations can be implemented. The Comptroller's Office will be responsible for reporting payment of moving expenses via IRS Form #4782, prior to December 31. A separate form must be completed for each employee's move when reimbursement or payment is made by BSU. The Comptroller's Office will provide the individual with a copy of IRS Form #4782 to satisfy this requirement. The Comptroller's Office will also forward this information to the Central Payroll Bureau to be included on the employee's W-2 form. No withholding of federal or state taxes is required because it is presumed that the employee will be allowed a corresponding deduction.
For additional reference and guidance, refer to BOR Policy VII - 4.40 - Policy on Payment of Moving Expenses (approved by the Board of Regents, June 21, 1990).
Effective Date: 05/05/1998