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Moving Expense Guidelines

These moving expense guidelines are intended to help with expense classification, taxability and to provide additional guidance on reimbursable moving expenses under NDSU policy. 

In addition to the General Instructions & Definitions below, there is a Moving Expenses video and a Moving Expenses and Taxability Table for additional guidance. 

Moving Expenses Video     

Taxability Table

General Instructions & Definitions:

  1. Transportation expenses related to moving personal effects and household goods from old to new home. (Per NDSU Policy Section 171, part 4.3)[Notes: a) Transportation expenses are the actual costs of moving the personal belongings; b) may include gas and oil for rental van (receipt required) and storage costs (receipt required); and c) moving van expenses may be paid by department (invoice required) or reimbursed to employee (receipt required).
  2. Travel and lodging payments for expenses of the employee and immediate family while in transit from old to new home. (Per NDSU Policy Section 171, part 4.1) [Notes: a) This category includes mileage and lodging expenses while in transit to new locality: once destination is reached, temporary living quarters may apply (number 5, below); b) mileage is reimbursed based on employee per mile rates; c) lodging reimbursed based on employee travel rules (lodging receipt required); d) “immediate family” will be defined as someone who is a member of the employee’s household (i.e., anyone who has both the former and new home as his/her home.); e) Lodging expenses while in transit and in temporary living quarters must not exceed 10 days.
  3. Pre-move house hunting expenses. (Per NDSU Policy Section 171, part 4.2) [Notes: a) This category includes personal travel reimbursed to employee and spouse for arranging living accommodations; b) limited to one round trip; c) length of stay limited to three days; d) personal travel includes airline travel (receipt required), or personal vehicle (employee mileage rates, no receipt required), lodging, and meal expenses. e) Meal expenses in this category are based on either the employee per diem rates (employee and spouse only: in-state or out-of-state rates, depending on location during the quarter claimed) or actual cost of meals (if lower than per diem – receipt required); f) No receipt is required for meal expenses if claiming per diem rates.]   
  4. Meal expenses. (Per NDSU Policy Section 171, part 4.1) [Notes: a) This category includes meal expenses for the “immediate family” (see definition in 2, above) related to move from old to new home (number 2 above) or while occupying temporary living quarters (number 5 below), both not to exceed 10 days; b) Meal expenses in this category are based on either the employee per diem rates (employee and immediate family: in-state or out-of-state rates, depending on location during the quarter claimed) or actual cost of meals (if lower than per diem – receipt required); c) No receipt is required for meal expenses if claiming per diem rates.]  
  5. Temporary Living Expenses. (Per NDSU Policy Section 171, part 4.1) [Notes: a) Includes lodging expenses once the vicinity has been reached where new home is located; b) Includes lodging expenses of employee and immediate family (lodging receipt required); c) Lodging expenses while in transit and in temporary living quarters must not exceed 10 days.
  6. Mileage Reimbursement above the IRS approved rate; Effective January 1, 2014, the IRS allows 23.5 cents per mile for non-taxable mileage reimbursement.  Since state policy allows reimbursement at employee rates, the amount above the IRS allowed rate will be taxed to the employee and reported to the IRS.

Overall Amount Limitations – For permanent staff already employed by the North Dakota University System, but transferred to a new work location within the state, reimbursement for the above expenses is limited to the lower of the amount pre-approved on the individual’s Request to Reimburse Moving Expense form, or $5,000 (NDCC 44-08-04.3). For new permanent staff not already employed by the North Dakota University System, moving expenses are limited to the amount pre-approved for the individual on the Authorization for Moving Expense Reimbursement form.


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North Dakota State University
Phone: +1 (701) 231-7432 / Fax: (701) 231-6194
Campus address: Old Main 11
Physical/delivery address: 1340 Administration Ave., Fargo, ND 58102
Mailing address: NDSU Dept. 3100 / PO Box 6050 / Fargo, ND 58108-6050
Page manager: Accounting

Last Updated: Friday, May 23, 2014 8:41:45 AM