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HRP Reimbursement of Moving Expenses Policy


HRP will reimburse relocating residents up to $1000 for actual moving expenses. To qualify for this reimbursement, a resident must be moving more than 50 miles and must not have been employed by Hawaii Residency Programs, Inc. during the previous 12 months. Requests for reimbursement and receipts must be submitted no later than 3 months from the date of hire. Policies and procedures governing the reimbursement of moving expenses will be determined using the IRS accountable expense plan.

Deductible Expenses:

The IRS defines “deductible expenses” as the reasonable expenses associated with moving household goods and personal effects. Deductible expenses include the cost of travel (including lodging but not meals) from the former home to the new home*. The resident is required to provide the program with original receipts of deductible moving expenses in order to receive the reimbursement. Residents should refer to IRS Publication 521 “Moving Expenses” available on-line at www.irs.gov for a list of deductible moving expenses.

Non-deductible Expenses:

The IRS has identified certain expenses as “nondeductible expenses” and HRP will not reimburse for nondeductible expenses. For example, the cost of meals and temporary living expenses are not deductible. In addition, only actual expenses are deductible. For example, there is no reimbursement for the use of a free airline ticket. The resident should refer to IRS Publication 521 “Moving Expenses” for a list of nondeductible expenses.

Procedure:

  • Resident submits required documentation to program personnel including original receipts of deductible moving expenses.
  • Program personnel copies the receipts and returns the originals to the resident. Copies of receipts are submitted to the HRP Finance Department with request for moving expense reimbursement.
  • HRP issues a check to the resident for all deductible expenses, up to $1,000 maximum. No taxes will be deducted.
  • HRP will issue a W 2 in January reflecting the payment of moving expense reimbursement to the resident. The reimbursement will not be included as wages and will be reported in Box 13 of the W 2 form for informational purposes only.

    • For additional questions, the resident should contact a tax advisor.

    *Note: The price of a round-trip ticket to Hawaii is often less expensive than a one-way ticket. According to the IRS, only 50% of the round trip airfare is considered a deductible moving expense, while 100% of a one way ticket is deductible. Therefore, only 50% of your round trip airfare will be eligible for HRP’s moving reimbursement. Please keep this in mind when purchasing your airline ticket.

    HRP Home Programs HRP Admin Residency Links Hawaii Hawaii Healthcare JABSOM MD Links Affiliates
    Hawaii Residency Programs, Inc. • 1356 Lusitana Street 5th Floor • Honolulu, HI 96813
    (808)-528-1495 (Phone) • (808)-528-2947 (FAX)
    Copyright Hawaii Residency Programs, Inc. 2004