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Relocation Reimbursement Procedures - Step By Step

The procedures below ensure all payments are in compliance with University and IRS rules and regulations.

  • For an eligible class of employee, the University will pay directly for most moving expenses including household goods, personal effects and transportation to minimize the traveler’s out-of-pocket costs and income tax reporting for the employees in connection with non-taxable expenses.
  • Non-excludable expenses (house hunting trips, real estate, temporary housing and meals) must be included in the employee’s gross income. The UCLA Payroll Office deducts the appropriate tax percentage from the employee’s federal and state tax and will reimburse the employee for the expense.
  • At the time of hiring, departments should explain to the new appointee the tax issues involved in the non-deductible (non-excludable) portion of the move.
  • If the new appointee is coming from a foreign country to provide services as an employee, a visa status that includes work authorization is required. Typical acceptable visa status types at UCLA include: J1, J2, H series, K1, K2, O series, Green Card, TN. For details, contact the UCLA Payroll Office.