Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. Transportation for employee and immediate family member(s). The use of more than one POV for en route travel must be authorized in advance on Relocation Authorization for Basic Moving Expenses by the approving official. Temporary Change of Station (TCS) --The relocation of an employee to a new official station for a temporary period while performing a long-term assignment, and subsequent return to the previous official station upon completion of that assignment. The TQ period started June 1, for the employee and their immediate family. The business units must submit the request for basic plus relocation allowances to Travel Policy & Review, *CFO Relocation Basic Plus Requests@irs.gov mailbox for review. Meeting all prerequisites for use of the basic plus relocation program such as marketing the residence for the specified time period before requesting the service. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. The RITA reimburses the employee for the federal and state tax withholdings on taxable relocation travel expenses. 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. Using the government travel card for official travel including purchases of common carrier transportation, baggage fees, meals, vehicle rentals and other relocation related expenses. The General Services Administration (GSA) is responsible for establishing governmentwide relocation policies and procedures. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. Validating and entering information in the relocation system. TQSE does not include transportation expenses incurred during occupancy of temporary quarters. Box 9002 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. 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. Relocation authorizations -- The documents that authorize allowances on a relocation authorization for basic moving expenses and relocation authorization amendment for basic plus expenses, and other amendments for temporary quarters or any allowance not authorized on the original basic moving expense authorization that provide approval to relocate in the government's interest and are used to obligate relocation funds. Employees actual expenses must be itemized daily. Invoices for third-party payments to a moving company are individually audited by a pre-audit company. Consequently, employees would be required to reimburse the IRS for the amount of the WTA(s) previously paid to them for the related move. Per diem for en route travel ends, whether the arrival is prior to or subsequent to the date on the approved relocation authorization. A taxable payment to a moving company or a relocation services company is made on the employees behalf and withholding taxes must be collected. See IRM 1.36.4, Administrative Accounting and Financial Reports, Administrative (Non-Tax) Debt Management for details surrounding the debt waiver process and the employees appeal rights. The employees should contact the CFO relocation coordinator for assistance when requesting UAB allowance. Reviewing Form 8518, Request for the Use of the Relocation Services Contract. Expenses for permanent quarters or TQ which become permanent are not reimbursable. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. Shipping a Privately-Owned Vehicle (POV), Request for Approval for Basic Plus Relocation Allowance Shipment of Privately-Owned Vehicle (POV), Property Management Reimbursement Request, Relocation Authorization for Basic Moving Expenses, Relocation Authorization Amendment for Basic Plus Moving Expenses, Twelve-Month-Service Agreement (50 United States and the District of Columbia), Employee Application for Reimbursement of Expense Incurred upon Sale and/or Purchase of Residence upon Change of Official Station, Temporary Quarters Subsistence Expenses For Thirty (30) Days, Statement of Income and Tax Filing Status. GSAs Centralized Household Goods Traffic Management Program (CHAMP) assists relocating federal civilian government employees in transporting household goods from one official duty station to another, both domestically and internationally. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. The technician emails the RITA package which includes the instructions along with the necessary forms for filing a RITA claim. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. Shipment of a POV to a CONUS location when the distance is 600 miles or more after approval by the Associate CFO for Financial Management, 6. We plan to sell our home in WA and move to NC. If the employee extends their two-year period, they must also sign the tour renewal portion of the form in order to continue to receive allowances until they return to their U.S. post of assignment. 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. Employees must submit a relocation voucher within 15 calendar days of completing or cancelling any of the relocation activities and liquidate the outstanding advance. 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. Employees must reimburse the IRS for charges assessed if and when: The weight of the household goods exceeds the maximum pounds allowed. A list of the coordinators can be found on the relocation guidance website. (12) This revision includes changes throughout the document for the following: Updated the CFO office names and responsibilities, Per Executive Order 13988, references to he/she, him/her and his/hers were updated, Added minor editorial changes to include grammar and minor changes for clarification purposes. Ensuring criteria is met for basic plus allowances and forwarding the requests to the Associate CFO for Financial Management for decision. Tickets may not be obtained from any other source. The applicable per diem rate for a househunting trip is the standard CONUS rate if the actual expense method is chosen. 5% of the actual purchase price of the employee's residence at the new duty station. Paying all charges and fees associated with the government travel card by the due date on the invoice. The approving official must sign Section A of Form 10902, Overseas Transportation Service Agreement, for a foreign transfer or Form 9803, Transportation Agreement, if the employee is moving to a non-foreign POD and the employee must sign Section B of the form after completion of each tour renewal, either continuing with the current tour or beginning a new tour. Amending relocation authorizations for basic moving expenses, and amending relocation authorizations for basic plus moving expenses, to revise obligations when an entitlement (or expense) was not previously approved. All aspects of the relocation must be completed within one year from the report date of the transfer, including settlement of real estate transactions. However, an employee may be entitled to receive reimbursement of actual expenses up to the maximum calculation of per diem allowances for temporary quarters when they arrive at the new official station, if authorized. Travel to the new official station prior to the report date may only occur if the travel assignment is determined to be distinct from the new assignment and can be legitimately classified as temporary duty travel, in which case the payment of per diem may be authorized. The IRS allots a standard mileage rate (18 cents per mile for the first half of 2022 and 22 cents per mile for the second half of 2022) that you can use to calculate your travel expenses. Shipment of a POV from OCONUS requires approval by the approving official if the POV was not previously shipped to that OCONUS location, 2. This direct final rule also clarifies the 50-mile distance test definition for purposes of relocation expense allowances, where to find relocation mileage reimbursement rates when using a privately owned vehicle (POV) to travel from the old duty station to the new duty station, and other provisions of FTR Chapter 302 impacted by the new tax This includes parking fees. Shipment and/or storage of a POV when authorized within CONUS except if a government bill of lading is used, 5. However, if employees require service outside of these hours and the employee, the carrier, and the IRS do not agree in writing, the employee will be responsible for the charges. It's designed to ensure your move isn't just a way to ease your daily commute to work. Employees and their authorized immediate family members are entitled to UAB allowance if the employee is transferred to an OCONUS location. The CFO relocation coordinators are responsible for: Counseling and assisting relocating employees with relocation entitlements and allowances. The IRS may authorize reimbursement: If employees are departing a POD in the U.S. for an OCONUS foreign post, employee may be granted up to 10 days of pre-departure subsistence. GSA provides the required data elements and report format for the annual report. Ensuring that administrative leave is only used for official relocation activities. beer and wine) and pet related food/items are non-reimbursable as groceries. However, if the employees spouse continues to seek permanent living quarters after the employee reports, the employee may receive reimbursement for the spouses expenses in support of househunting not to exceed 10 consecutive days. PDF Relocation Guidelines and Expense Reimbursement 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. A RITA voucher reconciliation of the withholding tax allowance paid and the employees income tax bracket results in a negative payment to the employee. Processing third-party payments for use of the relocation services contract for home sale and property management services. There are debris pick up charges, if requested, within 30 days of delivery. TQSE for 60 days and an extension up to an additional 60 days after approval by the approving official, 3. 1. Employees may receive per diem to return to the old official station, when they are detailed to a TDY location after the IRS designated the TDY location as the permanent official station. In accordance with 5 USC 5707 (c), Regulations and Reports, all agencies that spend more than $5 million on travel and relocation must provide an annual report to GSA by November 30. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 302-17, Taxes on Relocation Expenses, Including: The RITA reimburses an employee for federal, state and local income taxes incurred on taxable relocation travel reimbursements reportable on Form W-2, Wage and Tax Statement. The item is shipped less than 150 miles. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. For each member of the immediate family, multiply the same number of days by .25 times the same per diem rate, as described in paragraph (a) of this section. If the employee travels by any other mode, the IRS will pay the employees transportation expenses, not to exceed the cost of transportation expenses by the authorized mode. TQSE up to 60 days and an extension up to an additional 60 days after approval by the approving official, 3. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. Employees must pay the carrier directly if they sign a separate contract using the actual expense method in addition to the IRBL. Taxable moving expenses are paid as pay supplements and are subject to FICA, federal, and state taxes. Employees can be authorized to use more than one POV to perform en route travel to the new official station under certain situations. Shipment of a POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. Inform the employee of approved entitlements and allowances by listing the estimated amount for each allowance. Employees must file a separate travel voucher in Concur for any temporary duty expenses. Many companies still use this tests to decide when to offer relocation benefits, but they do not change the tax implications. The maximum number of days that may be used for the TQSE lump sum calculation is 30 and no extensions are allowed when using the lump sum payment method. 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). Receipts are required for all lodging expenses, utilities and furniture rentals. The authorized methods for transportation, movement and temporary storage of household goods include actual expense method and do-it-yourself moves. Relocation allowances are determined by the type of assignment as a new appointee, student trainee, transferee, overseas tour renewal employee, separating employee or employee performing a TCS. Educating customers on FTR and relocation policies. 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 reporting date will be the first day of the one-year time limit allowed to complete all applicable relocation activities. Reimbursable grocery items include, but are not limited to the following: Dishwashing detergent, bathroom cleanser, toilet paper and soap, Alcoholic beverage (i.e. The employee's host must provide proof of increased costs. The employee is responsible for the additional tax liability, but may be reimbursed through the RITA process. Employees must be occupying their residence at the time they are notified of the transfer to be reimbursed for expenses incurred for residence transactions. Expenses for rental cars may be authorized; however, the rental car cannot be used for personal travel and the approving official may impose limitations on the total mileage reimbursed. Documentation requested may include, but will not be limited to: The current schedule of closing costs which applies to the area in which employee is buying or selling, Information concerning local custom and practices with respect to charging of closing costs which relate to either their sale or purchase and whether such costs are customarily paid by the seller or purchaser, Information on the local terminology used to describe the costs specified in paragraph (b) above. Transportation and temporary storage of household goods. Any additional days of temporary quarters. An employees request for relief of the service agreement for failing to effect the transfer is denied and must be collected. Expenses for the use of a taxi are limited to transportation to airports, or other carrier terminals, and places of lodging and may not be used to seek permanent residence. Contact the CFO relocation coordinator for assistance. 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. 5. The employee must sign a Form 4282, Twelve-Month-Service Agreement, for a domestic relocation (CONUS), a Form 10902, Overseas Transportation Service Agreement for a foreign (OCONUS) relocation or a Form 9803, Transportation Agreement for a non-foreign relocation (OCONUS). Signing and verifying information on the relocation authorization for basic moving expenses prior to the employee incurring any relocation expenses. A copy of the form should be submitted to the CFO relocation coordinator and maintained by the employee for their personal records. En route transportation for employee and immediate family members, 1. This guide is intended to supplement the Federal Travel Regulations (FTR). All requests for shipment of POV within CONUS must be approved by the Associate CFO for Financial Management. The distance between the official station and residence is the shortest of the commonly traveled routes between them. Relocations that occurred prior to January 1, 2018, are still deductible. If the employee needs to occupy TQ more than 60 days, they must request an extension of TQ. 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 WTA could exceed the RITA where the marginal tax rate is less than the supplemental wage withholding. The title or interest in property must be in the employee's name and/or that of an immediate family member. Your agent also may know a landscaper who can get the job done quickly. When the employee has completed an OCONUS tour as specified in the service agreement, IRS must pay one-way transportation expenses for the employee and family member(s), per diem for the employee only, transportation and temporary storage of household goods and shipment of POV when authorized. The IRS will pay for an employees transportation expenses for the authorized mode of travel that is determined to be the most advantageous to the government. There are days of storage in excess of the authorized number of days. IRM 6.610.1, IRS Hours of Duty, for information on the use of administrative leave in connection with a government authorized relocation travel, Joint Federal Travel Regulations, for additional information on foreign and non-foreign OCONUS relocation, Publication 521, Moving Expenses, for additional information on the 50-mile distance and time test guidelines for moving expenses. Employees are required to use their government travel card for themselves and authorized family members, househunting trip and en route travel in accordance with the rules governing the mandatory use of the government travel card. The IRS Commissioner will return the request back to Travel Policy and Review. The employee is authorized to begin their travel, including transportation for the family and household goods after receiving an approved relocation authorization. Shipment of a POV from OCONUS requires approval if the POV was not previously shipped to that OCONUS location, 4. Employees are responsible for charges of excess weight for household goods under the actual expense method. 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. There are disallowed household goods items and restricted articles transported by the carrier. The reimbursement will be based on the standard CONUS per diem rate. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Part 302-8, Allowances for Extended Storage of Household Goods including: Extended storage during assignment to isolated locations within CONUS, Extended storage during assignment OCONUS. A copy of such memorandum of acceptance, stating that the expense of return travel and transportation will be allowed and the reasons therefore, shall be submitted to the *CFO Relocation Basic Plus Requests@irs.gov for review. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 302-9, Allowances for Transportation and Emergency or Temporary Storage of a Privately Owned Vehicle, including: Transportation of a POV to a OCONUS post of duty, Return transportation of a POV from a OCONUS post of duty. 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. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 302-10, Allowances for Transportation of Mobile Homes and Boats Used as a Primary Residence, including: In lieu of transportation of household goods at government expense, employees may be entitled to an allowance for transportation of their mobile home or houseboat within CONUS, Alaska and through Canada en route between Alaska and CONUS. My question is, before we sell the house, do we need an offer letter dated before the sale occurred? Employees can claim both groceries and meals as part of their M&IE expenses. All reimbursable expenses for short distance moves are taxable income and cannot be waived. When filing the final voucher for a category of expense, employees must put an "F" in the box immediately preceding the expense being claimed in Block 15. Processing third-party payments to moving companies for shipment of POVs, if approved. 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. For example, if you moved a distance of 1,485 miles with 10,000 pounds of household goods, you would multiply . Shipment of POV from OCONUS if employee was previously authorized a shipment of POV to that OCONUS location, 7. These articles frequently include: Hazardous articles such as: explosives, flammable and corrosive materials, and poisons. c) the relocation will facilitate a planned reorganization or restructuring activity within an organization. The authorized time period for extended storage of household goods is the duration of the assignment. En route transportation and per diem for employee and immediate family members, 1. Federal, state and local laws or carrier regulations may prohibit common carrier shipment of certain articles. Program Owner - CFO, Financial Management, Travel Management office develops and maintains this IRM. A notice is sent to any employee who receives taxable reimbursements for more than one state prior to the mailing of their relocation Form W-2, Wage and Tax Statement. Such activities may relate to locating living quarters at the new POD (if a househunting trip was not authorized); sale of property; transportation and delivery of household goods; and securing utilities, driver's license and automobile tags. Temporary Quarters Subsistence Expenses (TQSE) -- The Temporary Quarters Subsistence Expenses (TQSE) is an allowance provided to reimburse actual subsistence expenses incurred by an employee and/or their immediate family while occupying temporary quarters.
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