A new hire’s offer letter will sometimes include funding to cover relocation expenses. Relocation for a hire should include a position that lasts at least a year. Relocation, House Hunting, Dependent Care and Spousal and Family Travel are taxable travel types, so staff will need to include in the report header comments one of two codes:
- “Gross Up Yes” (meaning DLC is responsible for the taxes) or
- “Gross Up No” (Individual is responsible for the taxes)
These types of travel for both paid and unpaid visitors is not taxable if their appointment is less than a year, and student travel also is not taxable.
Include a statement in the header comments indicating that the traveler is a MIT student or visitor if using one of these travel types on the report.