For example, in remote areas or when conventional facilities are in short supply, because of an influx of attendees at a special event, such as the Worlds Fair or international sporting event. Residence expenses only for lease termination expenses foreign, 6. Employees must file a claim directly with the carrier that transported the household goods for any loss or damages. Family members are not covered under the government rental car agreement, therefore, they are considered unauthorized drivers/passengers, and will not be insured by the government. The employee's initial allowance for temporary storage of household goods within CONUS is 60 days and OCONUS is 90 days. Employees must complete an advance request Form 4253-C, Relocation Travel Advance Request, and submit by email or postal mail to: Residence transaction expenses (lease termination expenses) apply when an employee is transferred in the interest of the government to a different non-foreign area official station instead of being returned to the former non-foreign area official station. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. Check the GSA website for the most recent mileage rates when relocation travel is performed by POV. Employees actual expenses must be itemized daily. Property management services after approval by the Associate CFO for Financial Management. The trip must also be taken in the MOST DIRECT ROUTE to qualify for non-taxable reimbursement. (11) IRM 1.32.12.17(3), Relocation Debts, Updated section for clarification. The IRS Commissioner will return the request back to Travel Policy and Review. The losing office approving official is responsible for: Reviewing and approving requests for administrative leave for relocation and ensuring the administrative leave is recorded properly for relocation activities prior to the employees en route travel. Internal Revenue Service (IRS) guidelines for the actual moving trip for household members are specific to one (one-way) trip per household member, including the employee. Employees must submit copies of all grocery receipts and any other reimbursable expenses, such as, an individual meal or dry cleaning that is $75 and over. Reading all furnished materials carefully to understand responsibilities; if employees are misinformed by a government official, the IRS has no legal basis to pay an unauthorized claim. Submitting signed and approved Form 8741, Relocation Voucher, to the technician, with receipts and supporting documentation within 15 calendar days after completion of the relocation activity and ensuring claimed relocation expenses are correct. 2. Travel Policy and Review will provide copies of the approval or disapproval to the CFO relocation coordinator. A copy of the form should be submitted to the CFO relocation coordinator and maintained by the employee for their personal records. If an employee and their spouse perform a househunting trip, together or separately, multiply the applicable locality per diem rate by 6.25 (see https://www.gsa.gov/perdiem). The travel card is a credit card issued by a financial institution under contract with Treasury which can only be used to pay for authorized official IRS travel and allowable travel-related expenses. This date may be specified in the employee's service agreement. Under the Basic Plus Relocation Allowances Program, the IRS may pay the following additional relocation allowances: Employees must receive authorization for basic relocation allowances on, Relocation Authorization for Basic Moving Expenses, before requesting the basic plus relocation allowances on Relocation Authorization Amendment for Basic Plus Moving Expenses. There are no provisions for this type of expense under the IRS relocation policy. Local transportation to and from point of storage. 2. TQSE are not authorized in a foreign area. Employees must submit Form 13635, Manual Travel Authorization, prior to travel to receive reimbursement for overseas tour renewal travel and submit Form SF1012, Manual Travel Voucher, within five business days after completion of the trip. Beckley, WV 25802-9002. Relocation allowances for a short distance move, which is less than 50 miles from the old POD or residence, may only be authorized when it is determined by an IRS Deputy Commissioner to be in the best interest of the government with a written memorandum providing the exception. Employees should contact the CFO relocation coordinator for assistance for requesting an extension to temporary storage under the Basic Relocation Allowances Program. Providing the correct accounting data for the corresponding accounting string to ensure adequate funding is established to cover the employees relocation allowances and ensure funds are obligated for authorized relocation entitlements on the relocation authorization and amendments for basic moving expenses, and relocation authorization amendments for basic plus moving expenses. Employees and their spouses may choose to complete a one-way househunting trip if time does not permit a round trip to seek permanent living quarters. The IRS allowed these moving deductions only when the person was moving for job-related reasons. Assisting employees with requesting use of the relocation services contract. Column 2, item 1a: Allowed for transfers to a non-foreign OCONUS location. Employees will be penalized if they separate from the government before completing the service agreement, unless the IRS Commissioner determines that the reasons for the separation were beyond the employee's control and are acceptable to the IRS. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. Employees are entitled to 60 days temporary quarters upon arrival at the new overseas post of duty. 5 U.S. Code (USC) Section 5707, Regulations and Reports, 5 USC Section 5724, Travel and transportation expenses of employees transferred; advance of funds; reimbursement on commuted basis, 5 USC Section 5726, Storage expenses; household goods and personal effects, 5 USC Section 5737, Relocation expenses of an employee who is performing an extended assignment, 31 USC Section 901, Establishment of agency Chief Financial Officers, 31 USC Section 902, Authorities and functions of agency Chief Financial Officers, 31 USC Section 3726, Payment for Transportation, Federal Travel Regulation, Chapters 300-304. 3. Under no circumstances should a shipment weigh over 20,000 gross pounds (the 18,000 pounds net weight of the household goods plus the 2,000 pound allowance for packing materials). Extended storage of household goods when assigned to a designated isolated official station in CONUS, 5. The RITA reimburses the employee for the federal and state tax withholdings on taxable relocation travel expenses. After . There are days of storage in excess of the authorized number of days. There are disallowed household goods items and restricted articles transported by the carrier. Extended storage of household goods only when assigned to a designated isolated official station in CONUS, 1. GSA provides the required data elements and report format for the annual report. Withheld taxes may not be sufficient to cover the additional tax liability for the employee as a result of the higher tax bracket. The technician calculates the withholding taxes on relocation vouchers to determine the amount that is subject to income tax after reviewing the voucher(s) and determining the amount of reimbursement due to the employee. That means the previous IRS distance test or "50 mile rule" and time test of 39 weeks in 12 months, are now moot. 5. The purpose of the relocation authorization is to: Provide written approval authorizing the employee to incur relocation expenses. Are There Any Restrictions to the Types of Costs We May Cover? Liquidating a relocation advance on a voucher or submitting a check to the debt collection unit for any amount due. City-to-City - A form of travel to a place, away from an employee's official station, to which the employee is authorized to travel, which may involve an overnight stay or lodging expense. The employee is authorized to begin their travel, including transportation for the family and household goods after receiving an approved relocation authorization. Box 9002 Invoices for third-party payments to a moving company are individually audited by a pre-audit company. The business unit head of office is responsible for: Authorizing and approving basic relocation allowances program requests on relocation authorizations for basic moving expenses. Forwarding a copy of the service agreement to the servicing personnel office to be filed in the employees official personnel folder. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses. Upon written request, the initial temporary storage period may be extended OCONUS for up to an additional 90 days for a total of 180 days under certain circumstances when approved by the authorizing official. Employees can be authorized to use more than one POV to perform en route travel to the new official station under certain situations. Shipment and/or storage of a POV if authorized for an overseas assignment or CONUS except if a government bill of lading is used, 4. Forwarding signed copies of service agreements, relocation authorizations, amendments and extensions to the CFO relocation coordinator. The IRS must consider the following to determine whether to ship a POV within CONUS: The cost of travel if the POV is transported, The productivity benefit derived from the employees accelerated arrival at the new station, The POV is in operating order, legally titled and tagged for driving, The distance to drive is 600 miles or more. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. Individuals can no longer deduct or exclude moving expenses on their federal tax returns. Paying all billing documents for overweight household goods shipments and non-allowed charges. The . Return separation occurs once the employee has completed the duty OCONUS as specified in the service agreement, IRS must pay one-way transportation expenses for the employee, for the family member(s) and for the household goods. Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. The CFO relocation coordinators are responsible for: Counseling and assisting relocating employees with relocation entitlements and allowances. A RITA voucher reconciliation of the withholding tax allowance paid and the employees income tax bracket results in a negative payment to the employee. This includes parking fees. Employees should pay separately for personal expense items so that receipts submitted for reimbursement do not include non-reimbursable or unauthorized items. The amount claimed block on the Form 8741, Relocation Voucher, will be left blank as the RITA is calculated by the technician. The IRS assumes responsibility for awarding the contract and paying the carrier transporting household goods, PBP&E and temporary storage using an IRBL. Approving official - The manager authorized to approve relocation vouchers in accordance with Servicewide Delegation Orders pertaining to relocation travel. The IRS regulations state the employee must work full-time at least thirty-nine (39) weeks during the first twelve (12) months after relocating. Employees may receive an advance of funds for shipment and emergency storage of a POV not to exceed the estimated shipment and storage costs. Employees are required to reimburse the IRS for charges that result from shipping more than one lot from any unauthorized origins to any unauthorized destinations. Approving requests for basic plus allowances for shipment of privately-owned vehicles (POV) within the Continental United States (CONUS) and use of the Relocation Services Program. A relocation debt may be established when: The applicable relocation activity for which an advance was issued is completed and the remaining balance of the advance exceeds the expenses claimed on an approved relocation voucher, or. As an eligible SES career appointee who meets the conditions for a separation retirement may be reimbursed for relocation expenses which include the following: Upon separation, if the employee elects to reside in a different geographical area which is less than 50 miles from the official station, they will not receive reimbursement. Government travel card -- A credit card used to pay for authorized official travel and allowable travel-related expenses. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-6, Allowance for Temporary Quarters Subsistence Expenses, including: Temporary quarters (TQ) refers to lodging obtained from private or commercial sources to be occupied temporarily (with the intent of moving to permanent quarters at a later date) by the employee and/or members of their immediate family who vacated the residence in which they were residing at the time the transfer was authorized. Residence transaction expenses (sell, buy, or lease termination expenses). The reimbursement will be based upon the U.S. locality rate. The IRS will not reimburse the employee for the cost of comparable conventional lodging in the area or a flat rate amount. If a vehicle is necessary to perform the duties required by the position, such as traveling from the job site to a temporary duty location on a daily basis, the approving official may authorize car rental expenses under local travel guidelines. Travel Policy and Review is responsible for: Reviewing requests for basic plus allowances and coordinating the requests to Travel Management for further elevation to the Associate CFO for Financial Management for a decision. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. The basic plus relocation allowances program must be authorized on the relocation authorization amendment and approved by the business unit head of office or their designee. For 2022, the business mileage rate is 58.5 cents per mile; medical and moving expenses driving is 18 cents per mile; and charitable driving is 14 cents per mile, the same as last year. 100% of all vouchers and third-party invoices are reviewed prior to processing. The distance test does not take into consideration the location of a new residence. Employee per diem for en route relocation travel between the old and new official stations is limited to the standard CONUS rate which can be found on the GSA website. All extensions for temporary storage must be requested and approved by the employees businesss unit approving official. Temporary Quarters Subsistence Allowance (TQSA) -- The Temporary Quarters Subsistence Allowance (TQSA) is an allowance provided to assist with temporary lodging, meals, laundry and dry cleaning while occupying temporary quarters at a new post and permanent residence is not yet available, or when an employee is getting ready to depart post of duty permanently and must vacate residence. The technician prepares a Form W-2, Wage and Tax Statement, for each employee to whom payments were made for moving expenses no later than January 31 of each year. Submitting the requests for the use of the basic plus relocation allowances program to *CFO.Relocation Basic Plus Request@irs.gov for review and submission to the Associate CFO for Financial Management. Shipment of a POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management, 4. Column 1, item 2: A TQSA under the DSSR may be authorized preceding final departure subsequent to the necessary vacating of residence quarters.Column 1, item 4: Allowed when the old and new official station are located in the United States. An official station at an isolated location is a place of permanent duty assignment in CONUS at which the employee has no alternative except to live where the employee is unable to use their household goods. Advances should be kept to the minimum amount needed to cover the employees needs, but no more than 75% of the estimated reimbursable expenses expected to be incurred. Surveys customers quarterly soliciting feedback from relocating employees on relocation voucher processing. The IRS requires the reporting date to be the date on which the employee physically reports for duty at their new official station. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. There are debris pick up charges, if requested, within 30 days of delivery. En route mileage for travel begins at the residence at the old post of duty and ends at the temporary quarters or permanent residence at the new post of duty. If the Commissioner determines that the separation was beyond the employees control and acceptable to the IRS, the employee will be relieved of all indebtedness normally arising from the early separation. Improve the overall effectiveness of an employee who is transferred or otherwise reassigned to a post of duty when it is in the government's interest for the employee to have use of a POV at the new official station. Paying all charges and fees associated with the government travel card by the due date on the invoice. Transportation and temporary storage of household goods, 6. The applicable service agreement must be signed by the employee, prior to the approving official signing the Relocation Authorization for Basic Expenses. Shipment is synonymous with transportation as used in the FTR 302, Relocation Allowances. Settlement of an employee's unexpired lease are reimbursable, when the employee's unexpired lease (including month-to-month) is for residence quarters at the employee's old official station. The approving official may authorize the use of more than one POV if the employee meets one of the following circumstances: One POV cannot reasonably transport the entire family together with luggage. Employees must contact their assigned CFO relocation coordinator for assistance with entitlements and allowances for basic relocation allowances and basic plus relocation allowances. Employees should consider the following to determine their maximum authorized TQSE allowance: Expenses for actual subsistence that are directly related to the occupancy of the TQ. The request is then forwarded to the Associate CFO for Financial Management for final approval. Tickets may not be obtained from any other source. The technician is responsible for filing the appropriate withholding taxes for moving expenses for state, territorial, or District of Columbia returns and for transmitting the tax withholdings to the IRS. beer and wine) and pet related food/items are non-reimbursable as groceries. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. Foreign Affairs Manual: United States (U.S.) Department of State, for additional information on foreign and non-foreign OCONUS relocation, Foreign Affairs Handbook - U.S. Department of State, for additional information on foreign and non-foreign OCONUS relocation. Employees must provide a written statement to their assigned CFO relocation coordinator that the mobile home or houseboat is their primary residence. Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements, for information on approval of relocation activities. Employees may be entitled to the following under the DSSR (Government Civilians-Foreign Areas), which is available from the Superintendent of Documents, Washington, DC 20402: 2. As a transferee, employees may receive advances for the following: When travel and transportation to an official station are authorized for a new appointee or student trainee, the IRS may advance funds to cover cash expenditures expected for reimbursable travel expenses, as follows: Relocating employees may use their government travel card, if applicable, to obtain advances using an automated teller machine. Business units must submit a request to Travel Policy and Review when the travel and transportation expenses and applicable allowances in connection with the employee's transfer from their residence involves a distance of less than 50 miles within the same general local or metropolitan area. The geographic limits of the official station are the corporate limits of the city or town where the employee is located, or, if not in an incorporated city or town, the reservation, station or other established area having definite boundaries where the employee is located, not to exceed 50 miles from the employee's location. The distance test is met when the new official station is at least 50 miles further from the employees current residence than the old official station is from the same residence. When there is a discrepancy between the employee's claimed amount for reimbursement and what the IRS considers reasonable and the amounts claimed are higher than the normal charge for similar services in the locality, the IRS will consider the costs to be excessive and will disallow them. See IRM 1.32.13, Relocation Services Program, for additional information on requesting this program. The IRS mileage reimbursement covers the use of specific vehicles, namely: cars, vans, pickups, and panel trucks.

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