Overview

UC San Diego employees may have imputed income that is taxed.

General

What is imputed income?

Imputed income is adding value to cash or non-cash employee compensation to withhold appropriate employment and income taxes.

How does taxable moving/relocation expenses work? 

Expenses for an employee’s move/relocation may be eligible for payment or reimbursement by UC San Diego. However, due to IRS regulations and tax laws, these expenses are considered taxable. 

• Move/Relocation expenses that are reimbursable to certain titles are subject to applicable Federal, FICA, and/or State taxes.
• For employees: you will see the move payment/reimbursement amount added to your gross income and applicable State/Federal/FICA taxes.  
  • This is reflected as FBT and/or MVE earn code entries on your pay statement reflecting the amount added to your taxable gross income.
• For department representatives: you will see an FBT and/or MVE earn code entry on the Chart of Accounts for the employer-related taxes.

For more in-depth information on Imputed Income for Move/Relocation Expenses, please refer to Taxable Move/ Relocation Expenses on Blink.

How are non-cash gifts and awards taxed? 

Non-Cash Gifts and Awards are subject to taxability if the gift/award exceeds the dollar limit of the type of award or gift.  

For detailed information on Award/Gift Limits and their taxability, please refer to Employee Non-Cash Gifts and Awards on Blink.

Are domestic partner benefits considered imputed income?

Yes, by enrolling an eligible domestic partner (or an eligible domestic partner’s child/grandchild) can affect your taxable income. Because these family members aren’t your federal tax dependents or legal spouse, the IRS considers UC’s contribution to medical and dental coverage “imputed income.” 

Additional Information

For more in-depth information on Imputed Income for Domestic Partner Benefits, please review Domestic Partner Benefits on Blink.