Relocation of New Faculty
Arts & Sciences assists new faculty with the relocation of their personal and professional possessions to Durham. The IRS and Duke do not always view expenses in the same way. The result is that SOME OF THE EXPENSES DUKE REIMBURSES MAY BE TREATED AS TAXABLE INCOME BY THE IRS and taxes will be withheld by Payroll from the reimbursement check. Arts and Sciences will reimburse new faculty up to the stated limits for 1) the relocation of household goods and professional and personal effects [please note the IRS's limitations on storage], 2) travel expenses, including lodging but not meals, and 3) travel and lodging (no meals) for one pre-move visit.
Arts & Sciences requires that faculty obtain two relocation estimates and have the vendors forward them to the Senior Associate Dean for Faculty Affairs. Although Arts and Sciences does not have a preferred mover, De Haven's Transfer and Storage, affiliated with North American Van Lines, has relocated many Arts & Sciences faculty over the years. De Haven's may not be the cheapest mover one can find, but it has generally provided high quality service; Arts & Sciences will pay De Haven's directly, up to the stated allowances. The contact person is Mr. Robert Long, President (1-888-388-0874 or 919-220-5441). If the faculty member uses another vendor, Arts & Sciences will reimburse the faculty member directly for approved expenses based upon receipts. It is the responsibility of the faculty member to stay within the budgeted allowance -- neither the Dean's Office nor the mover will monitor this as the process unfolds. If moving expenses exceed the stated limits, the candidate and the department will each be responsible for one-third of the overage; Arts & Sciences will also pay one-third.
The Dean's Office will hold incidental bills submitted for direct reimbursement until the major moving bill has been paid, either to DeHaven's or directly to the faculty member as a reimbursement. We wish to alert new faculty that movers usually require payment in full before unloading and that Duke's reimbursement takes a week or so after receipts have been submitted.
Federal law requires that all moving expenses paid by an employer be reported to the IRS at the end of the calendar year. New faculty are alerted to keep copies of all bills and receipts for tax purposes. IRS publication #521 describes federal policy on relocations and may help individuals understand why payroll withholding occurs on some reimbursements.