搬家费用政策

一般

ag亚游集团App下载 (NMT) recognizes that payment or reimbursement of the costs associated with the relocating of new employees may be an important consideration in the recruitment 过程. Moving expenses may be paid or reimbursed to benefit the recruitment effort 当资金到位时.  All commitments to pay moving expenses must be approved by the appropriate university vice president or research institute director.  这 policy is intended to establish maximum reimbursement levels and payment procedures. It is recognized that the 允许 moving expense benefit may not provide full reimbursement for each type of cost incurred by the new employee during the move.

“Moving expenses” are defined as the actual expense of transporting the household goods of your main home, transporting the personal effects, as well as expenses of packing, crating, storing and insurance for such goods. Moving expenses also include the travel expenses of the employee and members of the 住户单程到新就业地点. “家庭用品”包括员工的 专业图书馆、专业馆藏. “家庭成员”是任何人 who has both your former home and 新屋 as his/her home.

The responsibility for administration of the policy rests with the appropriate vice 会长兼研究所所长.  新员工负责阅读 IRS出版物521, and also to understand when they have incurred non-reimbursed expenses that may be claimed as a deduction on their personal tax return. 搬家费用政策解读 and procedural issues may be addressed with the federal tax compliance manager.

NMT允许支出

The policy covers the reasonable expenses of the employee and members of their household :

• Moving your household goods and personal effects (including storage expenses) from 你的家，搬家的宠物，
• 去你的新家旅行，
• 在新址的临时生活费;
• 一次找房子之旅

Payments for costs 允许 under IRS出版物521 – Moving Expenses is classified 作为营业费用而不应纳税. 不允许支付的搬家费用 IRS are classified as taxable employee 补偿. 联邦和新墨西哥州的税收 on 补偿 will be withheld on 未来的薪水. 支付给个人的款项 terminated employment and did not meet the IRS time test for employees are classified as employee 补偿 on their annual W-2 form.

See the chart in the 所得税义务 section below for a summary of what type 成本的补偿是应纳税的补偿.

成本的种类

The cost of a professional moving service is 允许. 运送一个人的费用 允许车辆进入. The costs incurred in a self-service move such as equipment rental, truck fuel, labor to load and unload, packing supplies, and shipping expenses are 允许.

The cost of driving a personal or rented 允许车辆进入, based on the most direct 从你以前的家到你新家的路线. 里程按实际费用报销 of gas and oil, or the mileage rate stated in the “Business Office Travel 政策”, 由员工自行决定. Parking fees and tolls while in transit are 允许. Air transportation costs will be reimbursed from the employee’s former home to your 新屋. Temporary transportation such as a rental car may be reimbursed if the new employee will be without transportation due to relocation. 如果使用这个好处 in excess of seven days, prior written approval is required.
 
Storage and insurance for household goods and personal effects is allowable for up 至60天. 

The actual cost of lodging during the move is 允许. 如果员工呆在 personal residence of a friend/relative, the lodging component of NMT’s travel per 每天的金额是允许的.

The meal and incidental expense allowance for the days en route is the amount defined 在NMT办公室办理差旅手续. 旅行社办理手续 高成本城市的补贴也适用.

Temporary housing expenses are incurred when a relocating employee is unable to obtain use of permanent housing upon arrival at the new job location.  这笔费用可能是 limited by the vice president or institute director’s office. 如果使用这个好处 in excess of seven days, prior written approval is required. 允许数量如下 the limits for lodging for New Mexico in-state travel in the NMT营业处 Travel 政策.  

一次找房子旅行是允许的. 报销费用的限额为 New Mexico in-state travel in the NMT营业处 Travel 政策.

禁止的支出

此列表并非包罗万象.  ag亚游集团App下载可随时决定 that an expense submitted is excessive or unallowable.

• Amounts in excess of the maximum agreed upon with the appropriate vice president.
• Expenses incurred prior to the date on the offer of employment
• Moving animals; recreational vehicle such as a camper or boat
• Real estate transaction costs; lease termination fees

所得税义务

The benefit amount that exceeds the IRS 允许 moving expenses is classified as taxable 补偿. 请看下面总结的成本类型. 联邦和州所得税; social security and Medicare taxes related to that 补偿 will be withheld from 未来的薪水. 详情见IRS Pub 521.

 

程序

报销程序

Requests for reimbursement of moving expenses must be submitted to the federal tax compliance manager using the Moving Expense Reimbursement Worksheet. 所有需要的 必须附上收据. A sample worksheet is located on the federal tax compliance 网页. Reimbursement will be made by the Payroll department on a regular paycheck.

预支资金

The candidate may be issued a check that is an advance of the home move benefit amount. The advance should be closed out within 60 days after the check was issued, or no later than the timing 允许 under the IRS guideline for an accountable plan. 一个完整的 Employee Moving Expense Reimbursement Worksheet and required receipts are needed to 结清预付款. A sample worksheet is located on the federal tax compliance 网页.