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EMPLOYEE MOVING EXPENSE REIMBURSEMENT FORM AP017 (rev. 07/21/11) *** New Rates Effective July 1, 2011 *** Employee's Name: UNC Charlotte ID# Department: Date of Move: AMOUNT ALLOCATED TO EMPLOYEE FOR MOVING $0.00 Non-Taxable Moving Expenses Costs Associated With Moving From Old Residence to New Residence Cost of Rental Truck To Move Household Items $0.00 Cost of Supplies Purchased to Package or Crate Goods $0.00 Cost of Professional Moving Company $0.00 Cost of Shipping Household Items $0.00 Cost to Store Household Items for a Maximum of 30 Days From the Date of Arrival $0.00 Cost of Connecting or Disconnecting Utilities Due to Move $0.00 Cost to Ship Vehicle $0.00 Cost to Ship Household Pets $0.00 Airfare for Members of Household $0.00 Lodging Cost for Members of Household During Move $0.00 Mileage List Starting Point and Destination: Number of Miles x 0.235 per mile x number of vehicles $0.00 Parking or Tolls Paid During Move $0.00 Total Non-Taxable Moving Expenses $0.00 Taxable Moving Expenses Costs Associated with Moving From Old Residence to New Residence Mileage: # of Miles Above 0 X 0.320 per mile 0 # of vehicles $0.00 Meals: # of Household Members x $36.35 per day x # of days $0.00 Costs Associated With Pre-Move House Hunting Airfare Receipts for Household Members $0.00 Lodging Receipts $0.00 Mileage for Personal Vehicle: # of Miles Driven x $0.555 per mile $0.00 Car Rental and Taxi Receipts $0.00 Meals: # of Household Members x $36.35 per day x # of days $0.00 Temporary Living Expenses (may not exceed 30 days) Maximum 30 days after starting work in new location $0.00 Total Taxable Moving Expenses $0.00 Total Taxable and Non-Taxable Moving Expenses $0.00 Total Moving Expense Cost Reimbursed to Employee $ - Index/Fund: Authorized Signature: Department Contact Person: Extension: I certify the above expenses are correct and represent my true cost of moving. Employee Signature Date AP and Payroll use only: Fund Account Amount Completed: Date: F05 Non-Taxable: F06 Taxable: Reimbursement payments are processed through employees regular payroll checks. NOTE: REQUEST FOR PAYMENT WILL BE DENIED UNLESS ORIGINAL RECEIPTS ARE ATTACHED. This form is to be complete for employees who have been approved for moving expenses for relocation. Please be sure to complete the form according to the following instructions. Incomplete forms will delay reimbursement time. Please note that all payments will be disbursed in the employees regular payroll check. When form is complete submit to the Travel & Complex Payment Department, Reese 4th floor room 418A. Employee's Name: Provide the name the employee has registered with HR to get their UNC Charlotte ID number. UNC Charlotte ID#: The employee must have an ID# before payments can be submitted for payment. Department: List the Department the employee works for. Date of Move: List the date the actual move took place. Amount Allocated to Employee for Moving: Provide the amount allocated for the employees move. This number is used in the calculation process for the form an is a required element. Non-Taxable Moving Expenses (original receipts required) Cost Associated with moving from old residence to new residence: Provide amounts for each item listed according to original receipts. Mileage: List starting point and destination: Provide city and state, this information is used to audit mileage request. You may attach a map quest document to verify mileage claimed. Number of Miles, number of vehicles: Provide the number of miles drive and the number of vehicles that the employees household drove to the new residence. Taxable Moving Expenses (original receipts required) Costs Associated with moving from old residence to new residence: Mileage: Do not enter data , this line is calculated based on the information provided for the non-taxable portion of this form. Meals: Provide number of household members and number of days during move that members were fed. Costs Associated with Pre-Move House Hunting: (Original receipts required.) Provide amounts for each item listed on form according to original receipts. Mileage for Personal Vehicle: Provide the number of miles driven if personal vehicle is used for house hunting. Car Rental and Taxi Receipts: Provide total expenses based on original receipts. Meals: Provide number of household members and number of days house hunting that members were fed. Temporary Living Expenses: (not to exceed 30 days) Provide original receipt. Total Taxable Moving Expenses are calculated by form. Total Taxable and Non-Taxable Moving Expenses are calculated by form. Total Moving Expense Cost Reimbursed to Employee is calculated by form. Index/Fund: List the Index/Fund (must be discretionary number) from which payment has been approved. Authorized Signature: Dean or Chair must sign. Ramah Carle's signature required for Academic Affairs index/fund number. Rev. 01/2011 UNC - Charlotte Reimbursement for Moving Expense Guidelines The University applies current IRS guidelines to reimbursing employees for applicable moving expenses. All moving expenses that are considered as tax deductible by the IRS (Publication 521), are reimbursed as non-taxable moving expense on the employees regular paycheck. All moving expenses that are not applicable as tax deductible will be reimbursed as taxable moving expenses on the employees regular paycheck. All moving expense reimbursement requests must be submitted within one year of the employees date of employment. Tax Deductible Moving Expenses as Noted in IRS Publication 521 The reasonable expenses of (1) Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and (2) Traveling (including lodging but not meals) to your new home. Reasonable expenses. You can deduct only those expenses that are reasonable for the circumstances of your move. For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Travel by car. If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: (1) Your actual expenses, such as gas and oil for your car, if you keep an accurate record of each expense, or (2) The standard mileage rate of 19 cents a mile. Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct parking fees and tolls you pay in moving. You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Member of your household. You can deduct moving expenses you pay for yourself and members of your household. A member of your household is anyone who has both your former and new home as his or her home. It does not include a tenant or employee, unless that person is your dependent. Rev. 01/2011 Household goods and personal effects. You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. If you use your own car to move your things, see Travel by car , earlier. You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. You can deduct the cost of shipping your car and your household pets to your new home. You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Your deduction is limited to the amount it would have cost to move them from your former home. Example: Paul Brown is a resident of NC and has been working here for the last 4 years. Because of the small size of his apartment, he stored some of his furniture in Georgia with his parents. Paul got a job in Washington, DC. It cost him $300 to move his furniture from NC to Washington and $1100 to move his furniture from Georgia to Washington. If Paul shipped his furniture in Georgia from NC (his former home), it would have cost $600. He can deduct only $600 of the $1100 he paid. The amount he can deduct for moving his furniture is $900 ($300+$600). You cannot deduct the cost of moving furniture you buy on the way to your new home. Travel expenses. You can deduct the cost of transportation and lodging (meals are not included) for yourself and members of your household while traveling from your former home to your new home. This includes expenses for the day you arrive. You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Rev. 01/2011 You can deduct expense for only one trip to your new home for yourself and members of your household. However, all of you do not have to travel together at the same time. If you use your own car, see Travel by car , earlier. The Non-Taxable Moving Expenses section of the form is a listing of IRS tax deductible moving expenses. These expenses are reimbursed by the University (up to the dollar limit of one’s allocation) and are considered non-taxable. Nondeductible Moving Expenses as noted in IRS Publication 521 You cannot deduct the following items as moving expenses. Any part of the purchase price of your new home. Car tags. Driver’s license. Expenses of buying or selling a home. Expenses of getting or breaking a lease. Home improvements to help sell your home. Loss on the sale of your home. Losses from disposing of memberships in clubs. Meal expenses. Mortgage penalties. Pre-moving househunting expenses. Real estate taxes. Refitting of carpets and draperies. Security deposits (including any given up due to the move) Storage charges except those incurred in transit and for foreign moves. Temporary living expenses. The taxable moving expense section of the form indicates the most common non- deductible moving expenses the University will reimburse. Each of the reimbursements are treated as taxable income to the employee.
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