he State of Oklahoma, Office of State Finance (OSF) requires state agencies which are authorized to pay the moving expenses of their employees to follow procedures that comply with current Internal Revenue Service (IRS) regulations.
 
Whenever a newly appointed employee's moving expenses are to be paid by the University, the "hiring" letter to the employee must include this moving expense policy, including attachments, and must state "Any qualified moving expenses paid either directly to the employee or to a third party are considered to be nontaxable fringe benefits, while any nonqualified moving expenses paid either directly to the employee or to a third party are includable in the employee's gross income and will be reported on the employee's W-2 and be subject to federal and state income tax and FICA withholding."
 
It is the responsibility of the department sponsor to report all moving expenses ("qualified" and "nonqualified") paid by the University and/or the OU Foundation to 1) Payroll and Records and 2) the new employee.