The University Administration and Finance Division, Controller’s Office, will ensure compliance with University Policy FINA 1.08 in the guidelines and procedures outlined below. This procedure is applicable to all relocation, regardless of the source of funds used for reimbursement.
Under the Tax Cuts and Jobs Act of 2017 (Public Law No. 115-97), employer paid relocation expenses are taxable to the employee regardless of the form or manner of payment, e.g., reimbursement, or direct payment to third parties. Any such payments made to or on behalf of a relocating employee on or after January 1, 2018 will be reported as taxable income to the employee.
Email all forms and any questions to relocation@sc.edu.
FINA 2.51 Policy [pdf] - Relocation Allowance
FINA 2.51 Procedure [pdf] - Relocation Allowance
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