decorative-icon Moving/Relocation Expenses

The  University of Oregon moving expense policy allows for a new employee to be reimbursed for moving, house-hunting and temporary living expenses.

Effective January 1, 2018 through December 31, 2025, the UO has made changes to the ways that employees are reimbursed for moving/relocation expenses. These changes are a result of the Tax Cuts and Jobs Act (“H.R. 1”), passed by the United States Congress in late 2017.

Specifically, H.R. 1 suspends both the UO’s ability to reimburse employees for qualified moving expenses on a tax-exempt basis and the employee’s ability to claim qualified moving expenses as deductions on personal income tax (per sections 11048 and 11049).  These suspensions are effective until December 31, 2025.

What this means: The UO can continue to offer relocation packages to new employees, but those payments are now subject to federal and state taxes.

Effective July 1, 2019 

  • Process all moving expenses through Concur (Concur documents are subject to a random audit process which may delay reimbursements by a day or two.)
  • You can access the Relocation Concur procedures at
  • With the exception of payments made directly to Moving Companies or Hotels.
  • Must use account code 10780
  • Will be submitted to Payroll by Accounts Payable.
  • Still subject to current expense restrictions and limits as outlined in our Summary table for receipts dated in 2020.  The University is currently considering changes to this reimbursement model.  If this happens, n announcement will be made if and when they are finalized.
  • When the University of Oregon either reimburses a new employee directly or pays a third party for moving expenses, the applicable taxes reduce the employee’s gross income at the supplemental tax rate that also will include the employee's share of FICA (Social Security & Medicare) tax.  The 2019 Federal supplemental tax rate is 22%, FICA rate is 7.65%, and State of Oregon rate is 9%.  Because payroll taxes cannot be taken out of a moving expenses, which are reimbursed/paid through Accounts Payable, the tax due on moving expenses paid or reimbursed will be applied and withheld in the pay period at the end of  the month following the month when the moving expenses were posted.  Please have your new employee plan accordingly.

Moving expenses should be approved in advance. Academic departments should seek approval from their Deans. All other offices should seek approval from their department head and the appropriate Vice President. A memo should be prepared and submitted before the move occurs. Include the name of the new employee, the funds being used and the dollar amount.

Moving expenses may be reimbursed to the employee or paid directly to a vendor.

  • If paid to a third party vendor Moving Company, include both the employee's full name and Banner ID in the Banner invoice text and use account code 10780.

Otherwise, pay through Concur. And include in the business purpose within Concur the following information:

  • Amount of Moving Allowance/Budget approved
  • Name of person who approved the allowance -this would be a Dean (if academic department) or both Department Head and V/P (if other department)
  • Locations from (prior home) and to (Eugene or Portland)
  • If moving expenses are to be reimbursed in Concur- include: Move dates to and from
  • If house hunting expenses are to be reimbursed in Concur- include: HH dates to and from
  • If temporary living expenses are to be reimbursed in Concur- include: TL dates to and from

Additional Information (use open in new tab):

If you have questions about moving expenses contact Joy Germack, Senior Tax Accountant/Analyst at 346-0782.

Last updated 01/08/2021