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New Employee Moving Expenses

Moving Reimbursement Policy Summary for New Hires

The U of I Moving Reimbursement Policy is the basis for reimbursing eligible moving expenses for employees. You may review the policy in its entirety at APM 75.38.

The university is required to follow the Idaho State Board of Education governing policies and procedures, which requires the institution to establish a policy and procedures for employee moving expenses consistent with policies approved by the State Board of Examiners.

In accordance with State policy, if more than one member of a household is employed by the university, moving reimbursement shall be allowed for one employee only and the amount shall be based on the employee with the greater base salary.

  • One pre-move house-hunting trip for up to two people (transportation, lodging and in-state per diem for up to 5 days)
  • Transportation of household goods
  • Personal property insurance, up to $100, in addition to that provided by the mover
  • Storage of household goods for a period of no longer than 30 consecutive days
  • Cost of lodging and per diem at the in-state rate for a maximum of 4 people (employee and up to 3 dependents) during a reasonable transit period for a move, but not to exceed 10 calendar days
  • Transportation of up to two personal vehicles by commercial moving company, or mileage at the current state mileage rate for up to two personal vehicles

Note: Certain expenses are specifically excluded, such as those associated with relocating pets, boats, campers, other recreational vehicles, etc. For a complete list of unallowable items, please refer to APM 75.38.

The method of the move and the selection of the moving company are the responsibility of the employee. To obtain the names and phone numbers of national moving companies with local (Idaho) affiliates, contact Contracts and Purchasing Services.

Keep all receipts related to your move. Once your move is complete, submit a completed Moving Expense Reimbursement Form along with required receipts to your department contact for processing. Under the Tax Cuts and Jobs Act of 2017, all expenses paid to or on behalf of an employee for moving expenses are treated as taxable income to the employee. Therefore, your reimbursement will be included as supplemental income in your payroll check/direct deposit, net of applicable federal and state taxes and other required deductions.

Moving Reimbursement FAQ

Your house-hunting expenses are eligible to be claimed against your authorized moving allowance, and you need not have prior approval. Be sure to understand the limits associated with house-hunting expenses on the Policy Summary. You may submit these expenses for reimbursement along with your household move expenses after your move is complete.

You will need to retain and submit actual receipts for all expenses except for meals and tips (included in the per diem rate) and fuel or tolls related to driving your personal vehicles (included in the mileage rate).

You will be reimbursed for your expenses after you have submitted your properly completed Moving Expense Reimbursement Form and required receipts. Once your Form is reviewed and accepted by Accounts Payable as complete, your expenses will be included in your next available payroll check/direct deposit, less applicable taxes and payroll deductions. This will typically occur within 30 days.

The Tax Cuts and Jobs Act of 2017 changed the tax treatment for relocation expenses. Any employer reimbursement for these expenses is considered taxable income beginning in 2018, and is therefore subject to withholding of federal and state taxes. For State of Idaho employees, these payments are also subject to employer and employee retirement contributions, with the exception of reimbursements for air or train travel, mileage, lodging and per diem (see Idaho Statute, Title 59, Chapter 13).

Other questions?

Please contact Contracts and Purchasing Services at or 208-885-6116.


Physical Address:
Shoup Hall, 3rd floor
1028 W 6th St.
Moscow, ID 83843

Mailing Address:
Accounts Payable
University of Idaho
875 Perimeter Dr. MS 2009
Moscow, ID 83844-2009

Phone: 208-885-5394