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Human Resources Policies
UMB POLICY ON PAYMENT OF MOVING EXPENSES
Human Resources | Approved August 18, 2017
Replaced by VIII-16.00(A) for all offers starting September 1, 2017.
Limited moving expenses may be paid for personnel in the following categories: faculty, associate staff and exempt classified positions and non-exempt classified positions for which the campus Associate Vice President for Human Resource Services has determined that applicants are in short supply. Comparable categories not listed require the recommendation of the Associate Vice President for Human Resource Services and approval of the President or the President's designee. The provision of financial assistance for relocation to registered nurses and nursing graduates shall be made in accordance with the relocation allowance policy for registered nurses and nursing graduates as approved by the Director of Human Resources Management.
- New personnel must be relocating from a place more than 50 miles away from the UMB campus.
- UMB may pay moving expenses for normal household goods, including reasonable packing and unpacking up to a maximum allowable reimbursement of $7,500.
- All applicable Federal and State tax laws shall be adhered to regarding the payment of moving expenses.
- Departmental or other non-restricted or discretionary accounts generally should be used, if available, prior to using state funds. All policies and/or procedures pertaining to the use of non-restricted or discretion- ary accounts shall be followed. The use of state funds for moving expenses requires the prior written approval of the Dean, Vice President, President, or the President's designee.
In most cases the Federal IRS requires that these 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 University-paid moving expenses. A copy of IRS Form #4782 will be furnished by Financial Services.
The following procedures will be instituted to comply with the existing Internal Revenue Service regulations:
- Payment of moving expenses, using University funds to either the employee or directly to the moving company, will be processed through UMB's Accounts Payable Section. This will insure that the procedures for compliance with IRS regulations can be implemented.
- The UMB Financial Services 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 the University.
- IRS regulations require that each employee be furnished a detailed breakdown of reimbursements or payments of moving expenses paid for by the University. The UMB Financial Services Office will provide the individual employee with a copy of IRS Form #4782 to satisfy this requirement.
- The UMB Quality Assurance Group will forward the information to the System 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.