Reimbursement will be made for the hiring of assistance to help with loading or unloading of household goods when this is the least expensive method. Personal travel or living expenses in connection with accepting new employment for an individual and his or her immediate family may be reimbursed. Such reimbursement is limited, however, to mileage for one vehicle and for travel in which the most direct route is used. The MHEC Interstate Moving Contract must be used for contracting with movers, regardless of whether the employee is to be reimbursed or payment made directly to the company. A University purchase order must indicate the dollar limit of reimbursement.
Any costs incurred in excess of the amount indicated is the responsibility of the employee.
The University is required to report payments to or on behalf of an employee for moving household goods or related expenses to the Internal Revenue Service and Massachusetts Department of Revenue. Other reimbursements such as temporary living quarters, house hunting, cost of selling or buying a new residence, breaking a lease, meals consumed while traveling or reimbursement for automobile mileage over 10 cents per mile are reported as federal wages on the employee s W-2. For Massachusetts tax purposes, all moving expense reimbursements are included on the W-2. The faculty or staff member receiving the reimbursement should be advised to contact their tax consultant to determine which portion, if any, of the moving expense reimbursements are taxable. All moving expenses to be paid by the University directly to a moving company should be requested on the standard purchase order form and charged to object code 6159.