Updated February 2019
This document covers moving and relocation policies and procedures, including tax reporting and withholding requirements applicable to employees of California State University, Long Beach.
TABLE OF CONTENTS
- RELOCATION ALLOCATION
- POLICY GOVERNING RELOCATION EXPENSE REIMBURSEMENT
- FACULTY AND STAFF MOVING COORDINATORS & OTHER UNIVERSITY CONTACTS
- HOUSE HUNTING TRIP
- LODGING AND SUBSISTENCE ALLOWANCE
- REIMBURSEMENT PROCEDURE
- MOVING EXPENSES AND RELOCATION ALLOWANCE CRITERIA
- EXPENSES SUBJECT TO INCOME TAX WITHHOLDING
- REPAYMENT OF MOVING EXPENSES REIMBURSED BY THE UNIVERSITY
- FREQUENTLY ASKED QUESTIONS: (By Category)
Your appointment letter contains your moving and relocation allocation. This amount INCLUDES your house hunting trip and allowable reimbursable expenses of your actual move. You will not be reimbursed for expenses in excess of this allocation.
The Office of the Chancellor sets CSU internal procedures governing moving and relocation expense reimbursement. Attachment A of the CSU Relocation policy provides the details of these internal procedures. Updated Moving and Relocation Policy HR-2018-07
Faculty Moving Coordinator:
Phone: (562) 985-5971
Staff Housing & Relocation Coordinator:
Pone: (562) 985-2473
In addition, the University has a specialized Faculty and Staff Housing and Relocation Assistant Resource Center that can assist you with housing information. Please visit the website at: http://daf.csulb.edu/employees/housing/
Reimbursement for moving and relocation expenses is handled by the Accounts Payable Office. Please direct questions regarding the reimbursement process to:
Accounts Payable Manager
Phone: (562) 985-8301
Accounts Payable Supervisor
Phone: (562) 985-2697
If you are planning to make a house hunting trip, please note that the cost of that one trip is included in your allocation. The University will reimburse you and your spouse/domestic partner for the following expenses: airfare, rental car, airport parking and/or shuttles, lodging, and meals. However, the University will not reimburse the cost of a house hunting agency or service. Please refer to Section II for specific reimbursement information.
Meal reimbursements are in accordance with Appendix C of CSULB Travel Policy. Authorized amounts are actualmeal expenses up to $55/day and $7/day incidentals allowance. Expenses should be reported as actual amounts incurred.
Receipts - Each college may have its own internal requirements regarding turning in receipts for reimbursement for business related travel claims; however, for moving and relocation expenses, Academic Affairs requires that all receipts must be submitted in order to be reimbursed including shuttles, taxis, parking, and meals. It is recommended that a credit card be used to pay for your house hunting trip to track expenses.
For your convenience, the following are names of hotels with CSULB rates. However, you may stay at any hotel of your choice. Receipts are required for lodging reimbursement.
Ayres Hotel Seal Beach (4 miles from campus)
12850 Seal Beach Blvd. Seal Beach, CA 90740
Hotel CURRENT (1 mile from campus)
5325 E. Pacific Coast Highway
Long Beach, 90804
Holiday Inn (by the Long Beach Airport)
(866) 375-9947 for reservations.
2640 Lakewood Blvd. Long Beach, CA 90815
Marriott Hotel (by the Long Beach Airport)
4700 Airport Plaza Drive
Long Beach, CA 90815
Hilton Long Beach (downtown Long Beach)
(562) 982-3419 (contact Faculty Moving Coordinator for the campus corporate number)
701 West Ocean Blvd.
Long Beach, CA 90831
Household effects include items such as furniture, clothing, musical instruments, household appliances, foods, and other items that are usual and necessary for the maintenance of a household. Household effects shall not include the following: 1) more than one automobile, 2) other motor vehicles, 3) farm tractors, implements, and equipment, 4) trailers with or without other property, 5) boats, 6) all animals, livestock or pets, 7) belongings that are not the property of the immediate family of the employee, 8) firewood, 9) fuel, 10) brick, sand, ceramic wall tile, wire fence or other building materials.
Moving of household effects includes the necessary expenses incurred for packing, insurance, transportation, storage in transit (not including warehouse handling charges except when required by interstate tariffs), unpacking, and installation of the employee’s household effects at the new location.
When movement of household effects is made by a contracted commercial carrier, the University will pay the carrier directly.
Contracted Commercial Carrier – The CSU has negotiated with several commercial carriers to allow discounted rates for its employees and prospective employees. If you select a commercial carrier that is under contract with the California State University System, you will need to obtain an estimate from the commercial carrier for the University to issue a Purchase Order directly to the carrier. Please note that the University will only issue a Purchase Order up to the amount of your allocation.
Example: If you are allocated a $5,000 moving and relocation allowance and the estimated carrier cost is $5,700, a Purchase Order will be issued only for $5,000. You will need to work directly with the carrier to pay the $700 difference since the total estimate cost exceeded your moving and relocation allowance.
Contact your Moving Coordinator or immediate supervisor for assistance in facilitating the necessary CSULB Purchase Order so the University can pay the contracted mover directly. It is common for movers to contact the University directly or forward estimates; however, the University will not contract or issue a Purchase Order for your move until you notify us that you have selected a company and accepted their estimate to move your household effects.
Most moving companies contracted with the University carry limited liability insurance based on the weight of your goods; however, that value may not be equivalent to the goods’ total replacement cost. Likewise, certain items, such as fine art or your automobile may be expressly excluded from coverage. The insurance coverage and its exclusions vary from agreement to agreement. You are responsible to assess the value of your property and to request additional insurance, if needed. In order to do so, you should review the applicable CSU moving contract, found at: http://www.calstate.edu/csp/contracted-movers.shtml. You must inquire with the moving company about obtaining additional insurance. If unavailable through the contracted insurance company, you may obtain additional insurance through a third party. The cost to purchase insurance to cover the full value of your goods per the approved move can be reimbursed as part of your approved moving and relocation allocation.
Non Contracted Commercial Carrier – Please note that if you select a non-contracted carrier the University will not pay a non-contracted carrier directly. You will be responsible for paying the non-contracted carrier and the University will reimburse you upon receipt of a properly approved Moving and Relocation Expense Claim and original paid invoices, within your relocation allocation. To make an informed decision when selecting your mover, feel free to check these websites:< >Better Business Bureau Moving Scams
If you choose to mail or ship your office directly to your department office at CSULB, the University will reimburse the cost, within your allocated allowance. You must notify your Department Chair/Faculty Moving Coordinator prior to shipping.
If you choose to ship your vehicle, you will need to enter into a separate contract with a commercial carrier. None of the CSU commercial carrier agreements covers vehicles. You will be responsible for paying the commercial carrier and the University will reimburse you, for one vehicle only, upon receipt of a properly approved Moving and Relocation Expense Claim and original paid invoices, within your approved allocation.
Reimbursement will be made for only one method of transportation to your new residence. If you elect to use your privately owned vehicle, the total cost of mileage (according to the current federal standard mileage rate for moving expenses or at rates approved by the Chancellor), meals, lodging, and incidentals should not exceed the cost of using a comparable and reasonable public transportation method.
Public Transportation Method
The University may reimburse you and your spouse or domestic partner for the cost of a one-way fare from your former residence to CSULB when public transportation is used, such as coach airfare or ground transportation. The University will not reimburse the cost of travel for children, dependents, and/or pets.
Privately Owned Motor Vehicle
If you elect to travel by privately owned motor vehicle (your personal vehicle), the University may reimburse you, within your allowance, for the following related expenses:
Mileage, for one vehicle only, is reimbursable up to the current Federal standard mileage rate for moving expenses or at rates approved by the Chancellor. Please refer to Appendix B of CSULB Travel Policy for the current reimbursement rate. Mileage will only be reimbursed for a fairly direct route.
The University may reimburse you and your spouse or domestic partner forthe cost of meals, lodging, and other incidental expenses if traveling by a privately owned motor vehicle. Meal reimbursements are based upon actual expenses not to exceed the maximum allowances indicated in Section IV - House Hunting Trip. Reimbursement for lodging is based on the actual cost supported by a receipt, up to the maximum allowance approved by the Chancellor.
When approved in advance, the University may reimburse you, your spouse or domestic partner for temporary living expenses until a permanent residence is established.
Example: The moving truck picks up your household effects on Tuesday and you fly to Long Beach that night, but your furniture and apartment will not be ready until next Tuesday. The University will pay for the expenses, up to your relocation allocation, until your belongings arrive and your new residence is ready.
Meal reimbursements are based upon actual expenses not to exceed the maximum allowances indicated in Section IV - House Hunting Trip. Reimbursement for lodging is based on the actual cost supported by an itemized receipt, up to the maximum allowance approved by the Chancellor.
If you choose to have your household goods moved by a contracted commercial carrier, the University will pay the moving company directly. Otherwise, if you elect to move yourself, mail or deliver original receipts, as noted below. An employee and spouse or domestic partner may be reimbursed for actual lodging expenses, supported by an itemized receipt, plus meal and incidental expenses in accordance with Appendix C of CSULB Travel Policy
New Faculty: Mail or submit original paid receipts to your Moving Coordinator. The Moving Coordinator will review the receipts and complete the necessary forms for reimbursement.
New Staff: Please complete the Moving and Relocation Expense Claim. Attach your original paid invoices and submit these to your hiring department for approval. Your Housing & Relocation Coordinator can assist you with this process.
Once the Moving and Relocation Expense Claim is signed and approved, it should take approximately 15 business days to receive reimbursement.
Note: Receipts need to be submitted within 60 days of the completion of the travel.
In order to qualify for reimbursement under most circumstances, the new primary job location must be at least 50 miles farther from the employee’s former home than the old primary job location.
Example: The employee's normal commute distance from former employment to former residence was 15 miles. The employee's normal commute to or from CSULB to the employee's former residence must be a minimum of 65 miles to qualify for reimbursements.
Under the Tax Cuts and Jobs Act of 2017, the Federal personal deduction for relocation expenses and the exclusion from Federal income of employer-paid relocation expenses are suspended from January 1, 2018 through December 31, 2025. As a result, with respect to Federal income tax, all moving expenses incurred on or after January 1, 2018, whether reimbursed to an individual or paid to a vendor on behalf of an individual, are taxable income to the individual.
California State Taxes:
The State of California has not changed their guidelines. Relocation expenses that are “qualified moving expenses” are not subject to California state taxes. “Qualified moving expenses” are the reasonable costs of moving household goods and personal effects from the former to the new residence, travel expenses, and lodging costs. Employees should discuss relocation reimbursement with a tax professional to ensure that they fully understand the financial and tax implications of relocation reimbursement.
The following criteria must also be met for the reimbursement to be considered “qualified expenses” and excluded from state taxability in California:< >Federal Time Test: The employee must work full-time for 39 weeks during the 12 months that immediately follow the move.Federal Distance Test: The employee’s new workplace must be at least 50 miles farther from the old residence than the prior job location was from the previous home. If the employee had no previous workplace, then the new job location must be at least 50 miles from the old home.Move Related to Start of Work: The moving expenses must be incurred within 1 year from the date the employee first reported to work at the new location.Satisfaction of the Internal Revenue Service requirements of an accountable plan: The CSU’s current procedures meet the accountable plan requirements.Meals connected with the movePre-move house hunting tripsTemporary living expensesSales or purchase of a residenceLeasesStorage more than 30 days after moving into residenceMileage reimbursement in excess of the federal moving expense mileage rate; andMoving expenses that do not meet the time or distance tests
If you do not wish to continue your employment with CSULB for reasons other than involuntary separation, disability, or death, you are required to repay the University for all moving and relocation expenses as follows:
100% if employed less than 6 months
75% if employed at least 6 months but less than 12 months
50% if employed at least 12 months but less than 18 months
25% if employed at least 18 months but less than 24 months.
Please make sure you keep a proof of the repayment (deposit receipt, copy of the check, etc.), which you may need for your tax return.
- How many days can I stay in a hotel for house hunting/relocation?
- What kind of hotel receipt should I submit?
- What are unallowable charges while lodging?
TRAVEL MEAL REIMBURSEMENTS
- I am traveling with my spouse/domestic partner; can he/she also receive meal reimbursement?
- Can my children receive meal reimbursements?
- Is alcohol a reimbursable expense?
TRANSPORTATION - Air Travel
- Can I get reimbursed for purchasing car insurance while renting a car?
- What kinds of rental car fees are generally unallowable?
- Do I need three quotes when selecting a mover?
- Is my household property insured while being moved and by whom?
- What if my move is not within the continental U.S.?
RELOCATING OFFICE AND/OR MANY BOOKS
OTHER RELOCATION QUESTIONS
- What kinds of moving expenses are generally unallowable?
- How long will it take to receive reimbursement for moving and/or house hunting expenses?
- Can I get reimbursed for packing supplies and boxes?
- I need to put my household belongings in temporary storage. How long can I leave my belongings in storage?
- My spouse cannot move at the same time that I need to report to work. Can I delay my relocation?
- I need to make more than one relocation trip. Is this allowed?
- How and when will I receive reimbursement for my moving expenses?
- How will I be taxed for my moving expense reimbursements?