Overseas tour renewal travel is reimbursement for the employee and their immediate family of round trip travel and transportation expenses between the overseas post of duty and the employee actual place of residence in the U.S. Employees and their immediate family members are entitled to overseas tour renewal travel expenses that may include rest and recuperation travel or home leave travel. 1. Employees may receive an advance of funds for shipment and emergency storage of a POV not to exceed the estimated shipment and storage costs. The basic relocation allowances program must be authorized on relocation authorization for basic moving expenses and approved by the business unit head of office or their designee as defined in Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements. 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. The employee must begin their travel including transportation for the family and household goods after receiving an approved relocation authorization. If the employee extends their two-year period, they must 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. Department of State Standardized Regulations (DSSR) for additional information on foreign and non-foreign OCONUS relocation. At no time may an employee incur any travel expenses prior to approval. The employee must use their government travel card or the centrally billed account (CBA) for transportation costs for themselves and their immediate family members. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. The employee's host must provide proof of increased costs. The reimbursement will be based upon the U.S. locality rate. Signing requests for use of the basic plus relocation allowances program for shipment of POV and use of the relocation services contract, and forwarding to *CFO Relocation Basic Plus Requests@irs.gov for coordination in obtaining the signature of the Associate CFO for Financial Management. Shipment of a POV from OCONUS requires approval by the approving official if the POV was not previously shipped to that OCONUS location, 2. Authorizing official -The head of office authorized to approve relocation authorizations in accordance with Servicewide Delegation Orders pertaining to relocation travel. Other items include tips for meals, laundry and dry cleaning, utilities, furniture rental, telephone service (not installation), cable service, and internet charges when used for official business (not installation). 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. Transportation of a mobile home except if a government bill of lading is used, 3. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 30216, Allowance for Miscellaneous Expenses, including: If an employee elects the standard allowance rather than itemizing miscellaneous expenses, the IRS will reimburse the following amount without support or documentation: $650 or the equivalent of one weeks basic gross pay, whichever is the lesser of the amount, for employees relocating without an immediate family; $1,300 or the equivalent of two weeks basic gross pay, whichever is the lesser of the amount, for employees relocating with an immediate family member. Verifying that Form 8741, Relocation Voucher, are correct and filed within 15 calendar days after completion of each segment of the relocation activity. If the sale of land is in excess of that required for the employee's residence site, the employee will be limited to reimbursement for a pro rata share of expenses covering the acreage of what is reasonably related to the residence site. 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. Signing and verifying information in the service agreement. The lump sum payment will be the sum of the calculations in paragraphs (a) and (b) of this section. The approving official cannot authorize the employee a rental car while they wait for the arrival of their POV at the new OCONUS duty location. Each travel card reflects an individual account established in the travel cardholder's name. The following chart below describes the internal controls in place for using the relocation travel program: This section provides IRS terms to supplement the FTR Chapter 300, Part 300-3, Glossary of Terms. For example, if the old official station is three miles from the current residence, then the new official station must be at least 53 miles from that same residence in order to receive relocation expenses for residence transactions. (9) IRM 1.32.12.7(25), Allowance for Temporary Quarters (TQ) Subsistence Expenses, Added paragraph to explain the calculation for lump sum TQSE payments. 4. What Are Examples of Types of Costs Not Covered by the Miscellaneous Expense Allowance (MEA)? The following acronyms apply to this program: Employees should review the following IRMs: IRM 1.32.4, Government Travel Card Program, for information on the Travel Card Program and the Centrally Billed Government Travel Card Program, IRM 1.32.11, IRS City-to-City Travel Guide, for information on city-to-city travel, including domestic, foreign, invitational and emergency travel, IRM 1.32.13, Relocation Services Program, for information regarding the use of the relocation services contract. The FTR represents the governing document for relocation policy for all IRS employees. Travel Operations reviews for effectiveness by: Conducting a weekly review of all relocation vouchers and invoices to ensure compliance with prompt payment processing guidelines. Expenses associated with shipping a household pet (dog or cat), limited to transportation and handling costs required to meet the rules of air carriers. P.O. 1. The basis for the full value protection service is $6 per pound multiplied by the net weight of the shipment. Non-foreign area --The states of Alaska and Hawaii, an area that includes, the Commonwealths of Puerto Rico and the Northern Mariana Islands, Guam, the United States (U.S.) Virgin Islands and the territories and possessions of the United States (excludes the former Trust Territories of the Pacific Islands, which are considered foreign areas for the purposes of the FTR). The request must include: The origin and destination of their planned move, A copy of their eligibility letter for SES separation retirement last move home benefits. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-7, Transportation and Temporary Storage of Household Goods, Professional Books, Papers, and Equipment, and Baggage Allowance, including: Household goods traffic management program. Relocations that occurred prior to January 1, 2018, are still deductible. Per diem only for the employee en route travel, 3. Employees must include supporting documentation with Form 8741, Relocation Voucher. Employees and their authorized immediate family members are entitled to UAB allowance if the employee is transferred to an OCONUS location. If the travel to the new official station is an integral part of the new assignment, payment of per diem is not allowed and the beginning date of the travel is considered the employees report date. 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. 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 should contact their assigned CFO relocation coordinator for assistance. 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. The income is reported to the payroll state as identified by the employee during the year that the expenses were reimbursed. 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. From July. Shipment is synonymous with transportation as used in the FTR 302, Relocation Allowances. For the employee, multiply the number of TQSE days authorized by the agency by .75 times the maximum per diem rate for the locality where TQ will be occupied. 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. Transport -- A system or means of conveying people or goods from place to place by means of a vehicle, aircraft, or ship. The authorized methods for transportation, movement and temporary storage of household goods include actual expense method and do-it-yourself moves. They must contact the carrier within 75 days from the date of delivery to notify them of any loss or damage and to request a claim form. Advances for regular travel cannot be mixed with relocation advances. See IRM 1.32.11, IRS City-to-City Travel Guide, for information and entitlements while on temporary duty travel. 2. The negotiation and settlement of the employee's claim is between the employee and the carrier. When eligibility ceases, storage at the IRS expense may continue until the beginning of the second month after the employees tour at the official station OCONUS terminates. The IRS will not reimburse employees for any househunting trip expenses incurred after the employee reports to their new official station and begins performing any work related to their new assignment. The approving official can authorize the mode of transportation that provides the minimum time en route and maximum time at the new official station, as follows: Expenses for reasonable local transportation costs including common carrier, local transit, rental car or a POV at the location of the new official station when househunting are allowed. Forwarding a copy of the service agreement to the servicing personnel office to be filed in the employees official personnel folder. Head of Office -- Any of the following IRS officials: Commissioner of Internal Revenue, Deputy Commissioners, Division Commissioners, IRS Chief Human Capital Officer, Chiefs, Chief Counsel, Chief of Staff, Directors reporting directly to the Commissioner or Deputy Commissioners and National Taxpayer Advocate. After . All last move home activities must be completed within one year of the date of separation. The gaining office approving official is responsible for: Informing the employee of their transfer within a time frame that provides the employee with sufficient time for preparation for the move. If the employees work involves recurring travel or varies on a recurring basis, the location where the work activities of the employees position of record are based is considered the regular place of work. The IRS will pay for an extra stop for charges assessed for one origin pick up and one destination delivery. If an employee dies before the separation retirement travel is completed, the IRS pays moving expenses for the family even if the family chooses a different destination other than the one chosen by the employee. 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. Ensuring that administrative leave is only used for official relocation activities. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-5, Allowance for Househunting Trip Expenses, including: The IRS may authorize only one round trip for the employee and/or spouse in connection with a particular transfer. They must contact their CFO relocation coordinator for assistance. Transportation of an employees POV within CONUS, however, will be included in the employees gross income and subject to tax liability for those payments. 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. En route transportation for employee and immediate family members, 1. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. P.O. Add about three cubic yards of bark mulch for about $275 reaps a return on investment of 536%, our agents say. 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. Separate roles are established for analysts, junior analysts and technicians for processing relocation documents. (5) IRM 1.32.12.4.4(2)(Table G), Senior Executive Service (SES) Separation for Retirement Last Move Home, Added that for eligible SES career appointees performing a Last Move Home (LMH) and meet the conditions for a separation retirement, IRS must pay or reimburse RITA. Transportation of a mobile home in lieu of household good except if a government bill of lading is used, 5. We have only lived here for 1.5 years and I understand if you move for a job 50 miles away that you aren't subject to the large tax. The IRS will not reimburse employees for any expenses incurred before the relocation authorization is approved. (10) IRM 1.32.12.15(2), Voucher Submission, Added TQ as an expense type and grocery and utility receipts as required documentation. If the employee must drive then the spouse must fly to the new post of duty. What are the IRS mileage reimbursement rules? | MileIQ This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. 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. Relocation Income Tax Allowance (RITA) -- The payment to the employee to cover the difference between the withholding tax allowance (WTA), if any, and the actual tax liability incurred by the employee as a result of their taxable relocation benefits; Relocation Income Tax Allowance (RITA) is paid whenever the actual tax liability exceeds the WTA. ATTN: Debt Collection Unit The guidelines are based on IRS rules. This includes parking fees. The rules governing the IRS ability to pay for relocation expenses for new and current employees are as follows: The employee is transferring from one duty station to another for permanent duty and the new duty station is at least 50 miles from the old duty station. Consequently, employees would be required to reimburse the IRS for the amount of the WTA(s) previously paid to them for the related move. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official, 5. Shipment of a POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. This section provides IRS guidance to supplement FTR Chapter 302, Subpart A, Part 302-1, General Rules. The official station is one where the employee is not authorized to take or use the household goods. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Subpart A, Part 302-1, General Rules, and 302-2, Employee Eligibility Requirements, including: A service agreement is a written agreement between the employee and the IRS, signed by the employee and an approving official, stating that the employee will remain in the service of the government for a period of time as specified in after the employee has relocated. Expenses incurred by driving a POV will be limited to the constructive costs of common carrier for trips of 250 miles or more. The technician emails the RITA package which includes the instructions along with the necessary forms for filing a RITA claim. If employees sign a month's lease and they can provide a receipt for the applicable period, they are entitled to the full lodging expenses. Centralized Household Goods Traffic Management Program, Government Relocation Accounting Software, 1. 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 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. This guide is intended to supplement the Federal Travel Regulations (FTR). If a househunting trip is authorized, employees may be given a reasonable period of excused absence, up to 10 consecutive calendar days, that includes travel time. Shipment of POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. If the transfer is cancelled, postponed or the service agreement is violated, the advanced amount must be returned immediately. 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. Expenses for the cost of lodging, meals, groceries, and other items. Employees must include the day(s) they are away from the new official station for personal reasons on Form 4702, Temporary Quarters Subsistence Expenses for Thirty Days (30 Days). 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. User profiles for moveLINQ access are appropriate for the job duties. Employee has not contributed to the expenses by failing to give appropriate lease termination notice promptly after the employee has definite knowledge of the transfer. Employees may not receive a travel advance for a last move home. Employees should submit their claim(s) within 15 calendar days after the completion of the sale of the former residence and for expenses incurred in the purchase of a new residence. 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. The IRS reimburses for the additional costs the host incurs in accommodating the employee, such as increased water or electric bills, if the employee is able to substantiate the costs. CFO relocation technicians are responsible for: Reviewing and paying relocation vouchers and invoices submitted for reimbursement. Effective transfer or appointment date will not always coincide with the reporting date. 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. P.O. En route transportation and per diem for employee and immediate family members, 1. Preparing relocation authorizations for basic moving expenses and relocation authorization amendments for basic plus moving expenses for approval, if applicable. Employees may transport up to two POVs within CONUS to the new duty station provided each transportation is advantageous and cost effective to the IRS. The approving official can authorize transportation of one POV to a foreign OCONUS or a non-foreign OCONUS post of duty in accordance with the rules for the OCONUS location. This date may be specified in the employee's service agreement. Using the government travel card for official travel including purchases of common carrier transportation, baggage fees, meals, vehicle rentals and other relocation related expenses. Assisting employees with completing cost comparisons for shipping a POV. Employees calculate the maximum reimbursement allowed under the actual TQSE method by multiplying the number of days in a period (normally 30) that they incur TQSE by the applicable per diem rate for the employee and each family member based on the following chart: *Unaccompanied spouse or domestic partner occupies TQ in a location separate from the employee. When the new official station is less than 250 miles from the employee's old station, the approving official must authorize travel by POV, unless there are compelling reasons for not using a POV that are acceptable. Beckley, WV 25802-9002. 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. Residence transaction expenses (sell, buy, or lease termination expenses), 5. Beckley, WV 25802-9002 Use of the travel card for temporary quarters is encouraged but not mandatory. 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. The . PDF Relocation Guidelines and Expense Reimbursement A RITA voucher reconciliation of the withholding tax allowance paid and the employees income tax bracket results in a negative payment to the employee. Public Law 115-97 known as the "Tax Cuts and Jobs Act of 2017" was signed into law on December 22, 2017. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. The business unit must approve the employees extension and contact the CFO relocation coordinator 60 days before the expiration of the one-year limitation. Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. 1.32.12 IRS Relocation Travel Guide | Internal Revenue Service Employees must provide a detailed receipt from the mover after transporting their mobile home or houseboat. Relocation allowances are determined by the type of assignment as a new appointee, student trainee, transferee, overseas tour renewal employee, separating employee or an employee performing a temporary change of station. Check the GSA website for the most recent mileage rates when relocation travel is performed by POV. Assisting employees with requesting use of the relocation services contract. 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. Employees who are on an overseas assignment and have signed a new service agreement or tour renewal to remain at the overseas post or to transfer to another overseas post will be authorized to continue extended storage and property management services at no expense to them. IRS Lowers Standard Mileage Rate for 2021 - SHRM If employees are departing a post in the U.S. for an OCONUS non-foreign post, employee may be granted a TQSE allowance. Analysts counsel relocating employees and establish authorizations in moveLINQ. c) the relocation will facilitate a planned reorganization or restructuring activity within an organization. A copy of either the lease agreement under which a charge for settling an unexpired lease was levied or the legal citation that provides for the lease settlement charge. Transportation and temporary storage of household goods, 4. The reimbursement will be based on the standard CONUS per diem rate. The WTA could exceed the RITA where the marginal tax rate is less than the supplemental wage withholding. Extended storage of household goods when assigned to a designated isolated official station in CONUS, 5. Relocation authorizations must be approved and obligated before expenses are incurred to cover anticipated relocation expenses. The estimated cost of extended storage would be less than the cost of round trip transportation and temporary storage of the household goods to the employee's new official station. 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. The amount cannot exceed the maximum rate of a grade GS-13 biweekly pay for the locality area of the new official station.