Qualified Expenses (Non-Taxable)

78141 Relocation – Household Move

Costs of moving household goods/personal effects from the former residence to the new residence.  Includes items such as:

  • packing, loading, unpacking, incidental materials and moving supplies, insurance and transportation of household items/personal effects
  • shipping a car not used in the move to the new home
  • shipping household pets to the new home
  • storing and insuring household goods and personal effects up to 30 days
  • transportation and lodging for a single trip for the employee and members of his/her household (as defined by the IRS Member of Household Test in IRS Publication 17, Chapter 3) while traveling from the former home to the new home including mileage at the federal standard moving rate, lodging, and/or airfare and related ground transportation (subject to UA Travel Policy)

 

Non-Qualified Expenses (Taxable)

 78140 House-hunting Trip

Costs of travel, lodging, meals, or any other costs for a trip after the individual has accepted the job offer, but before the actual move.  Note:  Costs associated with interview trips are not house-hunting trips.

78142 Relocation – Meals

Cost of meals during the move.

78143 Relocation – Temporary Quarters/Meals

Costs of lodging provided (in excess of one day) for an employee after arrival in the Tuscaloosa area.  Examples include temporary hotel accommodations, rooms provided in campus housing, or apartment rentals.  This also includes any and all meals incurred in connection with temporary quarters; for example, meals charged to a hotel room.

78144 Relocation – Storage in excess of 30 days

The cost of storing and insuring household goods/personal effects in excess of 30 consecutive days.

78145 Relocation – Misc.

All other costs not included in the above moving expense categories.  Includes, but is not limited to:

  • costs associated with side trips
  • moving household goods/personal effects from a place other than the former residence
  • excess mileage reimbursements
  • car rentals for personal purposes
  • incidentals such as telephone charges
  • any moving expenses associated with any move that does not meet the three requirements outlined above (closely related, distance, and time tests)