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Business Policy and Procedure Manual
University of Missouri-Columbia
Chapter 2
Section: 2:230
Moving Expenses

Adopted:  11/2009
Revised:  08/17/2016

Responsible Office
Division of Finance

Moving Expenses


Payment of moving expenses may be authorized for new employees. Payment of moving expenses may also be authorized when it is in the best interests of the University to move a current employee from one campus or location to another. The chancellor or a designee must authorize all moving expenses. For the Columbia campus, the chancellor has designated their direct reports to authorize moving expenses. For academic departments, the Provost has designated the Deputy Provost Office or the MU Budget Office to authorize the payment of moving expenses.

Moving expense payments are not to exceed 10 percent of the employee's annual salary or the actual cost of moving, whichever is less. In special circumstances, the chancellor may authorize payment in excess of 10 percent for actual moving expenses.

Payment of moving expenses is not an entitlement and will not be authorized in all circumstances. Departments may limit reimbursement to less than actual expenses. Prior to making an offer to an employee for payment of moving expenses, the payment must be approved by the administrator responsible for funding, and authorized by the chancellor or a designee.

Under this policy, moving expenses include the reasonable expenses of moving the employee's household goods and personal effects, and travel (including lodging but not meals) to the employee's new home in accordance with Internal Revenue Service regulations.

Expanded definition and information for this policy is available under Resources below.


The following procedures assist with ensuring compliance with the above policy:

Administrative Restrictions

To qualify for reimbursement:
  • The new job location must be at least 50 miles farther from the employee's former home than the previous job location was from the employee's former home.
  • Generally, moving expenses must be incurred within one year from the date the employee started work at the new location.
  • If the moving expenses were not incurred within one year, the employee must show that circumstances existed that prevented the move within the one-year time. Exceptions may be made in accordance with Internal Revenue Service guidelines.

The department may set conditions for repayment to the University of a portion or all moving expenses, if the employee does not remain an employee of the University for an agreed upon amount of time.

If the request for reimbursement for moving expenses is submitted to the hiring department within 60 days from the end of the move, the expenses will be reported as non-taxable on the employee's W-2. If later than 60 days they will be reported as taxable income on the W-2.

Allowable Reimbursable Expenses

Allowable expenses include:
  • Travel by Vehicle:

If a personal vehicle is used to take the employee, members of their household, or their personal effects to their new home, reimbursable expenses may be figured using either:

    • Actual expenses, such as gas and oil for the vehicle and rental of the vehicle. (General repairs, maintenance, or insurance are not allowable for your personal vehicle.) or
    • The current standard mileage rate for use of a personal vehicle for moving is available in the link below under Resources for Moving Mileage Rate.
      NOTE: The mileage rate for use of a personal vehicle for moving differs from the mileage rate for employee business travel.
  • Travel by Other Than Vehicle (airplane, train, etc):

    • Transportation from the former home to the new home for the employee and members of their household.
  • Lodging:

    • Lodging for the employee and members of the employee's household while traveling from the former home to the new home, including the day of arrival, if applicable.
      NOTE: Meal expenses for the employee and/or the employee's household members are not an allowable expense.
  • Household Goods and Personal Effects:

    • The cost of, and supplies needed for packing, crating, and transporting household goods and personal effects of the employee and those of the members of the employee's household from their former home to their new home, including:

      • Connecting or disconnecting utilities.
      • The rental of a truck or trailer used to transport household goods and personal effects.
      • The cost of shipping a car and/or household pets to the new home.
      • The cost of storing and insuring household goods and personal effects within a period of 30 consecutive days after the day the items are moved from the former home and before they are delivered to the new home.
  • Moving Expenses Do Not Include:

    • Meals consumed while traveling or while living in temporary living quarters.
    • Temporary living quarters.
    • Temporary storage that exceeds 30 days.
    • Selling or settling an unexpired lease on the former residence.
    • The cost of buying a new residence.
    • House hunting costs.

Processing Payments for Authorized Moving Expenses

If the move is made by a commercial moving company, the employee may elect to either pay the full amount of the moving expenses and request reimbursement for the authorized amount, or make arrangements with the moving company to bill the University directly for the authorized amount.

Payments to the Moving Company

  1. Payments to the moving company require a purchase order; submit a PeopleSoft requisition to Procurement Services.
  2. A document which has been officially authorized by the chancellor or designee for the payment of moving expenses must be included.

Payments to the Employee

For payment of authorized moving expenses to the employee:
  1. Prepare an Employee Moving Expense Reimbursement Request and Summary (UM 17) and an Additional Pay Form (APF). See links under Resources below.
  2. A document which has been officially authorized by the chancellor or designee for the payment of moving expenses must be included.
  3. Have the employee sign the Employee Moving Expense Reimbursement form.
  4. Have an authorized signer for the Chartfields sign the moving expense form or the APF.
  5. Forward the documents and receipts to Division of finance-Accounting.

Preferred Rates

The University has established preferred rates with certain moving companies.