Date Name Street address City State Zip Dear name Welcome to name of department at the University of Southern California and congratulations on your new position of by gsb91987

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									{Date}




{Name}
{Street address}
{City, State, Zip}

Dear {name},

Welcome to {name of department} at the University of Southern California, and congratulations on your new
position of {title}.

As part of your employment offer, the university will be paying for your relocation expenses up to $ _________.
{Expenses incurred beyond this amount will be considered personal expenses and will not be reimbursed by the
university.} Or {If your relocation expenses exceed the amount stipulated, please contact me prior to incurring
the expense.} Your relocation will be coordinated by {Odyssey Relocation Management} Or {Firstline
Mobility}, a company under contract with USC. Payment up to the amount indicated will be paid directly by
USC to {Odyssey} Or {Firstline}. Items included in your relocation package that will be coordinated by
{Odyssey} OR {Firstline} are listed on pages 2 – 4.

Certain relocation expenses paid for by the university are considered taxable income under state and/or federal
regulations. Next to each item included in your relocation package, is a note as to whether or not the expense is
considered taxable income. If you have questions about taxability, please contact me prior to incurring the
expense.

The university has a set of Maximum Rates, such as those for lodging and meals: www.usc.edu/dc. {It is
important to stay within these Maximum Rates.} Or {Please contact the relocation management company in
advance of incurring the expense if it is necessary for you to exceed a Maximum Rate.}

I look forward to ensuring you a smooth transition to the University of Southern California. Please contact me if
you need assistance.

Sincerely,



{Senior Business Officer or Dean’s Name}
{Title}
{Phone / Email}




                                                        1   Template Updated by Disbursement Control: August 2007
                         Relocation Package & Noted Tax Implications

{Delete rows in chart that will not be included in the Relocation Package.}
     Relocation           Paid Directly        Taxed                                   W-2
      Expense                by USC              as
                                              Income?
 Moving and              Not to               No            No notes on W-2
 packing household       Exceed
 goods and
 personal effects        $ _________
 Moving a pet (if        Not to               No            No notes on W-2
 not traveling with      Exceed
 you)                    $ _________
 Transporting a          Not to               No            No notes on W-2
 personal vehicle        Exceed
 via moving
 company                 $ _________
 Moving                  Not to               No            No notes on W-2
 Laboratories            Exceed
                         $ _________
 Moving Libraries        Not to               No            No notes on W-2
                         Exceed
                         $ _________
 Storing household       Not to               No            No notes on W-2
 goods or personal       Exceed
 effects en route        $ _________
 Storing household       Not to               No, if        Reported as income on W-2 in Box 1 if more than 30 days.
                                                            Subject to federal, FICA, and state taxes.
 goods or personal       Exceed               less than
 effects long term       $ _________          30 days
 Lodging en route        Not to               No            No notes on W-2
                         Exceed
                         $ _________
 Lodging once at         Not to               Yes           Reported as income on W-2 in Box 1. Subject to federal,
                                                            FICA, and state taxes.
 USC                     Exceed
                         $ _________
 Dining en route         Not to               Yes           Reported as income on W-2 in Box 1. Subject to federal,
                                                            FICA, and state taxes.
 and once at USC         Exceed
                         $ _________
 Driving personal        Not to               Yes, a        Use of a personal vehicle when relocating is reimbursable
                                                            at the university’s current mileage rate (Maximum Rates:
 vehicles                Exceed               portion
                                                            www.usc.edu/dc). However, the IRS has determined that
                                              See           only a portion of the university’s reimbursable mileage rate
                                              notes         is considered non-taxable (Relocation: www.usc.edu/dc).
                                                            Additionally, only mileage associated with a one-way trip,
                                                            without side excursions, is considered non-taxable.
                                                            Multiple one-way trips are reimbursable (with the same tax
                                                            implications) when a family is relocating and is using more
                                                            than one car.

                                                            Any round trips, side excursions, back-and-forth driving
                                                            and any amounts over the IRS mileage limit that are
                         $ _________                        reimbursed by the university will be reported as income on
                                                            the employee’s W-2 in box 1. Subject to federal, FICA,
                                                            and state taxes.




                                                        2   Template Updated by Disbursement Control: August 2007
   Relocation         Paid Directly    Taxed                              W-2
    Expense              by USC           as
                                      Income?
Using commercial      Not to          Yes       Round trips, side excursions, or back-and-forth travel
                                                between the new and former residence paid by the
transportation for    Exceed
                                                university will be reported as income on the new
roundtrips or                                   employee’s W-2 in box 1. Subject to federal, FICA, and
multiple trips        $ _________               state taxes.

Relocation            Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
consulting            Exceed
                      $ _________
Housing search        Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
consultations         Exceed
                      $ _________
Closing costs for     Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
home sale             Exceed
                      $ _________
Closing costs for     Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
home purchase         Exceed
                      $ _________
Paying penalties      Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
for canceling lease   Exceed
                      $ _________
Loss due to the       Not to          Yes       Reported as income on W-2 in Box 1. Subject to federal,
                                                FICA, and state taxes.
sale of a home        Exceed
                      $ _________
Other                 Not to                    Consult Tax Manager for possible tax implications:
                                                burbar@usc.edu
                      Exceed
                      $ _________
Total                 Not to
                      Exceed
                      $ _________




                                            3   Template Updated by Disbursement Control: August 2007

								
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