# Moving, Recruiting, and Related Expenses ## expand\_more Effective 1/1/2018, as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable. - A commitment to pay for such expenses should not be made without first consulting the Dean, Vice President or Department Head for approval - Recruitment, moving and related expenses for employees and non-employees are authorized at the School or Unit department level **A chart describing tax implications for moving, recruiting, visa and related expenses as well as temporary relocations can be found [here](/file_url/242).** [Tax Implications Moving, Recruiting, Visas and Related Expenses (word)](/file_url/245) [Temporary Assignment Attestation Form](/file_url/243) - Use for Harvard employees on temporary assignment (also called temporary relocation) [Main Place of Practice Attestation Form](/file_url/244) - Use in certain circumstances. Contact with questions. **Rental Accommodations and Third Party Payments** Historically, Harvard business travelers seeking reimbursement for rental accommodations (VRBO, apartments, etc.) were required to get a Form W-9 from the renting landlord. In consultation with OGC, the Financial Policy Office determined that collection of the W-9 from the renting landlord (and subsequent processing as a 3rd party payment) is no longer necessary. Please feel free to reach out to if you have any questions. Topics covered here: - > Recruitment Expenses - > Employee Moving and Related Expenses (Outside and Inside the US) - > Non-Employee Moving and Related Expenses - > Additional Information and Questions - > Related IRS Publications and Forms - > Standard Mileage Rates from the IRS **Recruitment Expenses** Before an offer is accepted: Payment of authorized recruitment expenses such as airfare, hotel, and meals incurred during the recruitment process is **not** taxable to the prospective employee. A detailed accounting of all recruiting expenses is required. After an offer is accepted: After an offer of employment has been accepted however, the employer/employee relationship is established and pre-move house hunting expenses incurred by the employee and family **are** considered taxable/reportable income. **Reimbursement of Recruiting Expenses** For job candidates and their families prior to acceptance of a job offer, use [B2P Non-Employee Reimbursement Form](https://b2p.procurement.harvard.edu/ap-forms) **Employee Reimbursements or Third Party Payments** - After an individual has started employment **All** payment requests **must** include acceptance date - Use [PeopleSoft Additional Pay Form](https://trainingportal.harvard.edu/Saba/Web_spf/NA1PRD0068/common/resources/resourcedetail/simrs000000000003142) **Standard Mileage Rates from the IRS ** **Employee Moving and Related Expenses** Effective 1/1/2018, as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable. **Additional Information and Questions** Contact Tax Services for information and questions regarding moving and related expenses. Sort **Related IRS Publications and Forms** [Publication 54](http://www.irs.gov/formspubs/index.html) Tax Guide for U.S. Citizens and Resident Aliens Abroad [Publication 521](http://www.irs.gov/formspubs/index.html) Moving Expenses [Publication 593](http://www.irs.gov/formspubs/index.html) Tax Highlights for U.S. Citizens and Residents Going Abroad [Form 673](http://www.irs.gov/formspubs/index.html) Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code [Form 3903](http://www.irs.gov/formspubs/index.html) Moving Expenses --- Attachments- [ picture\_as\_pdf tax\_implications\_for\_moving\_recruiting\_visas\_and\_related\_expenses.pdf ](/sites/g/files/omnuum12686/files/controller/files/tax_implications_for_moving_recruiting_visas_and_related_expenses.pdf) --- See also:- [ How To ](/resource-type/how) - [ Taxes ](/service-units/taxes) - [ Employee/Contractor Tax Issues ](/topic/employeecontractor-tax-issues)