Moving Expense Policy
General
新墨西哥技术公司(NMT)承认支付或报销相关费用 随着新员工的搬迁可能是招聘中的一个重要考虑因素 process. 搬家费用可以支付或报销，以有利于招聘工作 when funds are available. 所有支付搬家费用的承诺都必须得到批准 由相应的大学副校长或研究所所长担任. This 政策旨在确定最高偿还水平和付款程序. 人们认识到，允许的搬家费用福利可能不会提供全额报销 新员工在搬迁过程中产生的各种费用.
“搬家费用”被定义为运送家庭的实际费用 你的主要家当、个人物品的运输，以及费用的支付 这类货物的包装、箱装、储存和保险. 搬家费用还包括员工和公司成员的差旅费 household one way to the new employment location. “Household goods” includes the employee’s 专业图书馆、专业馆藏. “Members of the household” is anyone 谁的新家和旧居都是他/她的.
政策的管理责任由适当的副总裁承担 president and institute director. The new employee is responsible for reading IRS Publication 521，也要了解当他们发生了未报销的费用，可能 他在个人纳税申报单上申报了一项扣除. Moving expense policy interpretation 程序问题可以与联邦税务合规经理一起解决.
NMT Allowable Expenditures
该保险涵盖雇员及其家庭成员的合理费用 for:
- 将您的家庭用品和个人物品(包括存储费用)从 your main home, moving household pets,
- Traveling to your new home,
- Temporary living expenses at the new location,
- One house hunting trip
美国国税局521号出版物《AG亚游集团app》允许的费用支付是分类的 as a business expenses and not taxable. Payments for moving costs not allowed by the IRS将其归类为应税雇员薪酬. Federal and State of NM taxes 一笔补偿将从未来的薪水中扣除. Payments to an individual who 终止雇佣关系和没有达到美国国税局时间测试的雇员是分类的 as employee compensation on their annual W-2 form.
请参阅下面所得税义务部分的图表，了解具体类型 of cost reimbursement is taxable compensation.
Types of Costs
专业搬家服务的费用是允许的. The cost of shipping a personal vehicle is allowed. 自助搬家所产生的费用，例如设备租金; 卡车燃料、装卸工人、包装用品和运输费用是 allowed.
驾驶私人或租用车辆的费用是允许的，基于最直接的
route from your former home to your new home. Mileage is reimbursed at actual cost
汽油和油的价格，或“商务办公旅行政策”中规定的里程率，
at the employee’s discretion. 停车收费和过路费是允许的.
航空运输费用将报销从雇员以前的家到你的
new home. 临时交通工具，如租车，如果是新的，可以报销
由于搬迁，员工将没有交通工具. If this benefit is used
超过7天，需要事先书面批准.
家庭用品和个人物品的储存和保险是允许的
to 60 days.
搬家期间的实际住宿费是允许的. If the employee stays at the 朋友/亲戚的私人住所，NMT每年旅行的住宿部分 diem amount is allowed.
途中的餐费和杂费津贴是确定的数额 in the NMT Business Office Travel procedures. The Travel Office procedures for per diems in high cost cities also apply.
临时住房费用发生在搬迁员工无法获得住房时 在到达新的工作地点后使用永久性住房. This expense may be 受副会长或研究所所长办公室的限制. If this benefit is used 超过7天，需要事先书面批准. Allowable amount follows 新墨西哥州州内旅行的住宿限制在NMT商务办公室旅行 Policy.
One house-hunting trip is allowed. Reimbursement of expenses follows the limits for 新墨西哥州内旅行在NMT商务办公室旅行政策.
Unallowable Expenditures
This list is not intended to be all-inclusive. New Mexico Tech may at any time determine 提交的费用过高或不允许的.
- 超过与相应副总裁商定的最高金额.
- 在录用日期之前发生的费用
- Moving animals; recreational vehicle such as a camper or boat
- Real estate transaction costs; lease termination fees
Income Tax Obligation
超过美国国税局允许的搬家费用的福利金额被归类为应纳税 compensation. See the cost types summarized below. Federal and State Income taxes, 与该补偿相关的社会保障和医疗保险税将被扣留 a future paycheck. Details are documented in IRS Pub 521.
| Non-taxable | Taxable |
|---|---|
| Moving household goods, personal effects | |
| Storage and insurance for 30 days | Storage and insrance for an additional 30 days |
| Employee and household members' air travel | |
| Milage ar IRS rate for home moves | 额外的里程因素，以NMT的商务旅行费率 |
| Actual fuel and oil cost for vehicle | |
| Parking fees and tolls en route | |
| Auto Shipping Fees | |
| Meals and incidental expenses en rout | |
| Rental vehicle from former home to new home | Rental vehicle used at new home |
| Lodging en route | Value of lodging with friend en route |
| Temporary lodging at new location | |
| 找房子期间的交通、住宿、膳食. |
Procedures
Reimbursement Procedure
搬家费用的报销申请必须提交给联邦税务局 合规经理使用移动费用报销工作表. All required receipts must be attached. 示例工作表位于联邦税务合规 web page. 工资部将在定期工资中报销.
Advance of Funds
候选人可能会收到一张支票，这是搬家福利金额的预付款. 预支款项应在支票开出后60天内结清，否则不予结清 比美国国税局负责任计划指导方针所允许的时间晚. A completed 员工搬家费用报销工作表和所需收据需要 close out the advance. 示例工作表位于联邦税务合规 web page.