Moving Services Procedure
These procedures are taken from the New York State Office of the State Comptroller Bureau of State Expenditures manual. The details are the same as SUNY Budget Bulletin G-200, moving expense regulations for management/confidential employees.
- Reimbursements are made directly to a new appointee. Payment cannot be made directly to a moving company.
- Maximum reimbursement should not exceed $3,000 - the New York State limit for moving expense reimbursement.
- Moving expenses may be reimbursed when the shortest distance along public highways between the old and new places of employment is at least 35 miles and the shortest distance along public highways between the old place of residence and the new place of employment is at least 35 miles.
- The federal criteria for determining taxability of reimbursements is different. It states that if the distance from an employee's old residence to the new workplace is at least 50 miles more than the distance from the old residence to the old workplace, the reimbursement is not taxable. However, if this increase in commuting distance is less than 50 miles, the moving expense reimbursement is taxable, requires withholding of income and employment taxes, and must be reported as wages on the employee's W-2.
- Claim must be made within one year from the effective date of appointment or the completion of probationary period, if required.
- No lodging, meals or airfare are allowed.
- Reimbursement may be made on only one vehicle. For example, if a moving company was used, mileage for one (1) personal vehicle may be reimbursed. If using a U-Haul, the traveler is expected to tow their vehicle and mileage will not be reimbursed. However, gasoline expenses for the U-Haul can be reimbursed with original receipts.
- Include a receipted copy of the bill of lading or freight bill issued by the commercial carrier showing the charges collected, or receipt from the rental establishment.
- An AC 1099 Request/Agreement for Moving Expense Reimbursement must be completed. AC 1099 must have the signature of the appointing officer. Employee/appointee must sign the AC 1099. (Click here for instructions on completing this form).
When submitting for payment include the following:
- State of New York Travel/Expense Voucher, including name, home address, and signature of employee/appointee. The home address is used to verify an employee's direct deposit status. If a direct deposit account is not set up through Payroll, a paper check will be mailed to the address provided.
- Completed AC 1099 with signatures. Any items that are not completed will delay the payment process.
- Original receipts are required.