The University of Montana adheres to the IRS moving expense regulations as outlined in Publication 521 Moving Expenses available online at the IRS Website.
Employees seeking approval for payment of relocation expenses may select from one of two options: (1) Direct Procurement and Payment by the University or (2) Authorized Reimbursement. Specific procedures on how to process costs associated with relocating an employee’s household goods and personal effects are noted here.
A Relocation Authorization Form authorized by the appropriate Executive Officer or designee must accompany a Relocation Expense Tax Form, including all original receipts with an explanation to substantiate the reimbursement. These forms and receipts should be submitted to Business Services/Accounts Payable in Grizmart within 30 days from the date the expense is incurred. (Please note that if all expenses were paid on a procard and nothing is owed to the employee, the forms still need to be submitted in Grizmart as a $0 reimbursement.)
Business Services/Accounts Payable will be responsible for providing the appropriate payment information to the Human Resources Payroll Office. Human Resources will be responsible for tax withholding and reporting.