University of California, Riverside

Human Resources



Relocation and Moving Expenses Reimbursement


Tax Update - Effective January 1, 2018

The Tax Cuts and Jobs Act (P.L. 115-97) impacts the taxability of moving expenses reimbursements provided by the University. Reimbursements for moving expenses made to employees or paid directly to third parties by the University may be included in wage income subject to federal income tax withholding and FICA. 

For more information on potential tax implications, view the UC Office of the President Memo. For more information on the Tax Cuts and Jobs Act click here

Overview

On occasion, the University provides reimbursements for certain moving expenses. Some scenarios for eligibility include:

  • Promotion to a new UC campus
  • New appointment
  • Availability of funds based on the employee's position

In addition, the University may, on occasion, provide relocation allowances to offset higher living costs in a new location. Relocation reimbursements are also contingent upon certain variables and factors including the employee's position type or funding (refer to UCR Policies and Procedures, policy number 650-32). 

Relocation and Moving Expense Reimbursement Guidelines

The Reimbursement and Moving Expense guidelines are in table view to differentiate between Relocation and Moving Expense Reimbursements. These guidelines are intended for departmental use and should be reviewed when an appointee may qualify for either Moving Expense Reimbursement or Relocation Reimbursement. Additional supplements to these guidelines are found below.

Moving Expense Definitions
Moving Expense definitions are intended for appointee and departmental use to clarify the terminology associated with the Relocation Reimbursement and Moving Expense Guidelines and the Moving Expense Reimbursement Matrix and Brochure. Please be advised that there may be exceptions to these definitions. If an appointee is inquiring about additional moving expense reimbursements, he or she may contact the hiring department to request administrative approval of exceptions to the policy.
Moving Reimbursement Qualifications Matrix

The Moving Reimbursement Qualification Matrix will guide departments and new employees in determining what expenses or items will be reimbursed during the move to a new work location. This matrix is organized by allowable expenses and personnel program types. These two variables will determine what expenses and by how much the employee may be reimbursed.

Family and Household Move Information Brochure for Staff Employees

Hiring departments are welcome to utilize the Family and Household Move Informational Brochure for Staff Employee for new employees who have questions or concerns regarding the Moving Reimbursement process. Reprinting and dispersal for new employees is highly recommended.

More Information

General Campus Information

University of California, Riverside
900 University Ave.
Riverside, CA 92521
Tel: (951) 827-1012

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Department Information

Human Resources
1201 University Ave., Suite 208
Riverside, CA 92507

Tel: (951) 827-5588
Fax: (951) 827-2672

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