COVID-19: Essential Information

A.7. Reimbursable Moving Expenditures

Household goods and personal effects:

  • 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. For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that you own and frequently use
  • costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects
  • cost of shipping your car and your household pets to your new home
  • cost of moving your household goods and personal effects from a place other than your former home. Reimbursement is limited to the amount it would have cost to move them from your former home
  • Note: the College will reimburse you, not pay the mover.

Travel expenses:

  • cost of transportation and lodging 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
  • 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
  • members of your household do not have to travel together or at the same time. However, you can only reimbursed for one trip per person
  • If you use your car to take yourself, members of your household, or your personal effects to your new home, you can either be reimbursed for your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or the standard mileage rate. Whichever method you use you can claim reimbursement for the parking fees and tolls you pay to move. 

Storage expenses:

o 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.

Expenses taxed as income:

  • moving expenses

NOTES: Moving Allowance costs are considered a benefit and are taxable income per the IRS. Amount used will be included in the employee's taxable income for Federal, FICA and State withholding purposes and they will be taxed accordingly.

Reasonable expenses mean that 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.

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.

For further information see IRS Publication 521.