Relocation Expense Authorization (Page 2 of 2) in pdf

RELOCATION EXPENSE AUTHORIZATION FORM INSTRUCTIONS

This form is used to request approval for expenses an employee expects to incur due to a job relocation required by

the appointing authority. The employee must receive written advanced approval on the Relocation Expense

Authorization form before incurring relocation expenses.

Completion of Form:

Complete ALL parts of this form. Obtain all required signatures. Agencies should make sure the form is complete

before sending the original to Minnesota Management and Budget (MMB).

Eligibility for relocation expense reimbursement for current employees is determined by the employee’s collective

bargaining agreement/compensation plan and for new employees, by Personnel Rule 3900.2200. Prior to filling out

the Authorization form, you must review the terms and conditions of the applicable bargaining

agreement/compensation plan or for new employees, Personnel Rule 3900.2200.

In some cases, reimbursement is mandatory (e.g., when the language reads “…shall be paid…”). In other cases,

reimbursement is at the discretion of the Appointing Authority (e.g., when the language reads “…may authorize

payment of additional…”). This must be taken into consideration when determining eligibility, completing the

Authorization form and authorizing the amount of each expense type.

Revisions:

MMB will not reimburse expenses incurred outside of the approved time periods. In addition, MMB will not

reimburse more than the amount approved for each expense type, and will not reimburse more than the “Total

Amount Approved is not to Exceed” amount less the third-party moving company payment made through the

Accounting-Procurement system.

• If the Relocation Period and/or Travel Status dates are to be adjusted, one of the approvers (Division

Director, Accounting Director, or Agency Head/Designee) must approve the change in writing via a revised

Relocation Expense Authorization form or email.

• If the Relocation Period and/or Travel Status dates are to be extended, a revised Relocation Expense

Authorization form must be submitted.

• If any of the expense type amounts are to be adjusted (and the “Total Amount” is remaining the same),

one of the approvers (Division Director, Accounting Director, or Agency Head/Designee) must approve the

change in writing via a revised Relocation Expense Authorization form or email.

• If the “Total Amount Approved is not to Exceed” amount is to be changed, a revised Relocation Expense

Authorization form must be submitted.

Moving Expense - IRS Time and Distance Tests:

The IRS outlines a distance test and a time test. To satisfy the distance test, the new job location must be at least 50

miles farther from the employee’s former home than the old job location. To satisfy the time test, the relocating

employee must work full time at least 39 weeks in the new job location. The IRS does allow for certain exceptions,

and IRS regulations are subject to change. It is the responsibility of the agency and the employee to be aware of

and comply with IRS regulations. IRS instructions, publications and regulations can be found on the IRS website.

If the employee does not meet the IRS distance and time tests, the agency must not pay the moving company

directly.

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