Effective January 1, 2018, with the Tax Cuts and Jobs Act that passed in December 2017, all payments made by the organizational unit for an employee move are taxable to the employee. The university payroll system (HCM) will be used to manage all tax reporting associated with employee moving expenses.

General University information regarding employee moving expenses is located at the University of Colorado's Controller Office and Employee Services

The following criteria apply to the Arts and Sciences Moving Expense Policy for all Employees:

  • The university uses the distance test to determine minimum eligibility, which is the distance from your old home to your new work location must be 50 miles greater than the distance from your old home to old work location.
  • Minimum length of appointment of one academic year.
  • Must have a minimum 75% appointment (.75 FTE).
  • "Moving expenses" include expenses for moving and pre-move house hunting.
  • All moving expense payments made by the university to the employee and/or to a moving company are taxable to the employee.
  • Pre-payments are not available—no payments are made to the new employee prior to their start date.
  • Payments to employees will occur after their start date and after their position is fully active in the university payroll system.
  • All move related payment commitments made to an employee must be included in the employee offer letter.
  • All payments must occur within one year of the employee start date.
  • The Arts and Sciences Financial Service Center will manage the payment process for all Arts and Sciences employees.

A&S Moving Expense Policy

The university provides the three methods of payment listed below. The college recommends using a moving allowance (set amount) as the preferred method in order to limit administrative costs.

  1. Moving allowance (set amount). A set amount payment made to the employee through the payroll process after the employee start date. The set amount must be included in the offer letter.
  2. Expense reimbursement. Payment to the employee for actual moving expenses up to the set amount in the offer letter. Receipts are required. The payment is processed through payroll after the employee start date and considered taxable income to the employee.
  3. Direct pay to vendor. Requires a purchase order through the university procurement system or payment by a procurement cardholder within the department. Direct payment to preferred moving companies found on Procurement Service Center (PSC) website. The amount processed as a direct payment to a moving company is considered part of total moving allowance included in the offer letter (not an additional amount). The amount paid to the vendor is considered taxable income to the employee.

For Tenured and Tenure Track (TTT) Faculty Positions

  • A moving allowance (set amount) will be offered by the college to eligible TTT faculty hires.
  • If necessary, departments may augment the college amount with department funds.
  • The total moving allowance must be included in the offer letter.
  • Moving funds are considered separate from startup funds and will not be transferred to the faculty startup speedtype. The college portion of moving funds for TTT faculty will be maintained by the college.
  • Departments that augment the college amount of moving funds for TTT faculty should retain those funds within the department and provide the department speedtype(s) when they submit the request for payment (see Payment Process).

For Other Positions (non-TTT)

  • Departments have the discretion to provide moving funds through one of the three payment methods as determined in the best interest of the department and in accordance policy guidelines.  
  • College funds are not provided for non-TTT positions.
  • The college will manage the payment process (see Payment Process).

The Payment Process

The A&S Financial Service Center (FSC) will manage the moving expense payment process for all A&S employees in accordance with university policy and terms in the offer letter. Departments should submit moving expense payment requests via email to Leisa Hesebeck at leisa.hesebeck@colorado.edu.

For TTT Faculty

Submit the following after the employee has an active payroll appointment:

  • A copy of the offer letter.
  • Request payment of the moving allowance (set amount) specified in the offer letter.
  • If the department committed moving funds in addition to the college amount, provide the department speedtype(s) that will be used for payment of the department amount.
  • The FSC will verify and process the payment in accordance with the offer letter.

For Other Positions (non-TTT)

Submit the following after the employee has an active payroll appointment:

  • A copy of the offer letter.
  • Provide the department speedtype(s) that should be used for payment of the moving allowance and/or reimbursement of moving expenses.
  • Request one of the following payment processes, or combination as appropriate:
    • Request the moving allowance (set amount) be paid to the employee.
    • Submit itemized receipts for the reimbursement of eligible out-of-pocket expenses.
  • If direct payment to a moving company is made by the department in addition to requesting one of the above payment processes (payment of moving allowance and/or reimbursement), submit a copy of the PO or procurement documentation to the FSC.
  • The FSC will assure total move related payments for the new hire are in accordance with the terms in the offer letter.
  • Do not send a copy of the PO or procurement documentation to the FSC if the direct payment to the vendor is the only payment method. The department is responsible to assure the payment is in accordance with the terms of the offer letter and campus policy.

The FSC will:

  • Assure the total payment to the employee is in compliance with the offer letter.
  • Review submitted requests and create Additional Payment Form (APF) and route for required approvals through DocuSign.
  • Process APF in HCM (payroll) system from signed APF.
  • Track HCM batch for approval and mark for off-cycle payment if appropriate.
  • Contact the department as needed to assure payments are processed in a timely manner and in compliance with policy.

If you have questions about the College of A&S process please contact Leisa Hesebeck at leisa.hesebeck@colorado.edu.