Reimbursement Procedure Upon completion of the employee's move to their new household, the employee submits a Local Funds Voucher via their department to the Payroll Office.
The Local Funds Voucher must have an attached copy of the employee's Offer Employment Letter specifying the Relocation Amount offered to the employee, original receipts, employee's signature, Account Signer with Approval Authority, and proof of Vice-President/Provost approval of Relocation Amount. Note: Original receipts are required, and only accepted, in the name of the employee.
The Payroll Office reviews and processes the Reimbursement Voucher, determines reasonableness and taxability, per US IRS Code, Subtitle A, Chapter 1B, Part VII, Section 217, and issues payment.
Allowable Reimbursable Expenses (Employee Relocation Summary pdf)
Allowable expenses include reasonable Relocation Expenses incurred only between the employee's prior home location to the new home location. Relocation Expense sub-categories are: Transportation of Household Goods, Travel, Lodging, Meals, Pre-move House Hunting, Temporary Housing, and Short-term Storage.
Unreasonable relocation expenses are not reimbursed by UTSA. Unreasonable expenses include, but not limited to, side trips, extended stays, extravagant or lavish lodging while on route to the new home location.
Internal Revenue Service Reporting
Non-Taxable Reimbursement: Qualified Moving Expenses are reimbursed as non-taxable and taxes are not withheld. The amount reimbursed as Non-Taxable is reported on the employee's Form W-2 in Box 12 Code P.
Taxable Reimbursement: Non-Qualified Moving Expenses reimbursed as taxable have a secondary payroll process. The taxable amount is added to the employee's payroll records as One-Time Taxable Item and taxes are withheld on a subsequent paycheck.
For UTSA departmental requirements and checklist, visit the Department Relocation Reimbursement web page.