Moving and Relocation

Moving and Relocation

Moving and Relocation is a tool used to further induce an EXTERNAL job candidate to accept employment at UMW; however, there are many limitations and strict IRS and state regulations. Not all job candidates are eligible. In addition, the Tax Cuts and Jobs Act of 2017 considers ALL moving and relocation expenses taxable. The 2025 H.R.1 (OBBBA) did not change the treatment of employer paid moving expenses.

In an effort to significantly improve efficiencies for both UMW and external candidates (due to all Moving and Relocation expenses being taxable to the individual and because Moving and Relocation has complex rules and dollar limits on specific expenses), effective January 2018, instead of offering Moving and Relocation, UMW may offer a sign-on bonus as a transition incentive to a candidate in an effort to further induce the candidate to accept the position at UMW.  There are many limitations and restrictions based upon job position classification and other factors; THEREFORE, DO NOT OFFER MOVING AND RELOCATION OR A TRANSITION INCENTIVE SIGN-ON BONUS TO A CANDIDATE WITHOUT FIRST CONTACTING:

• Human Resources for questions relating to sign-on bonuses for any position type.

NOTE: There are different classifications for job positions (Faculty, Administrative Faculty, Classified, Wage, etc.). In addition to other limitations, specifically, a job candidate who is presently employed by another Commonwealth of Virginia agency is NOT eligible for a sign-on bonus when applying for a UMW CLASSIFIED position. In the rare case when a job candidate is presently employed at another Commonwealth of Virginia agency and requires a transition incentive to further induce the candidate to accept the CLASSIFIED position at UMW, contact Accounts Payable to determine if the candidate is eligible for Moving and Relocation. IF it is determined that the candidate is eligible for Moving and Relocation, UMW will follow IRS and Commonwealth of Virginia regulations found at CAPP Topic 20345 at https://www.doa.virginia.gov/reference/CAPP/CAPP_Summary.shtml#20000 BUT CONTACT ACCOUNTS PAYABLE PRIOR TO DISCUSSING WITH THE CANDIDATE.

• Accounts Payable for Moving and Relocation.

NOTE: If the UMW position being filled is NOT a CLASSIFIED position OR if the UMW position is a CLASSIFIED position AND the candidate is NOT coming from another Commonwealth agency, contact Human Resources to discuss a transition incentive sign-on bonus that is more efficient for both UMW and the candidate.