Employees must file the RITA claim no later than June 30 of the year following the year when the tax reimbursements were paid unless the employee has an extension of their tax return, then the RITA claim is due 30 days after the approved extension. Signing and verifying information on the relocation authorization for basic moving expenses prior to the employee incurring any relocation expenses. Employees should contact their assigned CFO relocation coordinator for assistance. IRS forwards the relocation Form W-2, Wage and Tax Statement, to each eligible employee by January 31. Shipment of a POV from OCONUS requires approval if the POV was not previously shipped to that OCONUS location, 4. 100% of all vouchers and third-party invoices are reviewed prior to processing. The item requires no preliminary or en route services by the carrier such as watering or other preservative method. (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. The CFO relocation coordinator is responsible for making all the necessary arrangements for transporting household goods, PBP&E and temporary storage including, but not limited to: Pickup/delivery including debris pickup within 30 days of delivery. Non-taxable moving expenses are paid through accounts payable. A copy of the lease (if applicable) is required for reimbursement. Effective Jan. 1, for 2021 the IRS decreased to 56 cents per miledown 1.5 centsthe standard rate that many employers use to reimburse employees who drive their own cars or trucks for business. Employees should refer to FTR Chapter 302, Relocation Allowances, Part 16.202, Are There Any Restrictions to the Types of Costs We May Cover?, and Part 16.203, What Are Examples of Types of Costs Not Covered by the Miscellaneous Expense Allowance (MEA)?, for restrictions and examples of costs not covered by the miscellaneous expense allowance. 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. Ensuring that administrative leave is only used for official relocation activities. 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. Are There Any Restrictions to the Types of Costs We May Cover? 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 approving official may approve extensions in 30 day increments, for an additional period of up to 60 days, for the occupancy of TQ where there is a compelling reason which is an event that is beyond the employees control and is acceptable by the IRS (for example, sudden illness, delayed delivery of household goods, inability to secure a permanent residence), or a demonstrated need for the additional time). Shipment of a POV is a discretionary allowance that requires prior approval. 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. The distance test does not take into consideration the location of a new residence. Through the payment of the final RITA in the following calendar year. Primary Stakeholders - The primary stakeholders are employees relocating, domestically and internationally, who have been authorized relocation allowances in the interest of the government. Expenses for the cost of lodging, meals, groceries, and other items. Transportation of a mobile home in lieu of household good except if a government bill of lading is used, 5. Signing and verifying information in the service agreement. The basis for the full value protection service is $6 per pound multiplied by the net weight of the shipment. At no time may an employee incur any travel expenses prior to approval. If the FTR differs from the IRM, the FTR is the controlling legal authority. Items purchased as groceries must be used or consumed while occupying TQ. Reviewing the requests for the use of the basic plus relocation allowances. The Associate CFO for Financial Management will return the package to Travel Policy and Review. 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. There is no authority to extend the relocation beyond the two years. A copy of the form should be submitted to the CFO relocation coordinator and maintained by the employee for their personal records. Your agent also may know a landscaper who can get the job done quickly. IRS will not reimburse the cost of additional insurance purchased by the employee to cover authorized family members. The authorized time period for extended storage of household goods is the duration of the assignment. 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). For non-foreign OCONUS, the Department of Defense Per Diem, Travel and Transportation Allowances Committee establishes the per diem rate, and for foreign OCONUS, the Department of State establishes the per diem rates. Residence transaction expenses (sell, buy, or lease termination expense), 3. If the advance is not liquidated, a billing document is established. The employee's host must provide proof of increased costs. 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. 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. Employees must pay the carrier directly if they sign a separate contract using the actual expense method in addition to the IRBL. 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 and/or storage of a POV if authorized for an overseas assignment or CONUS except if a government bill of lading is used, 4. The official station is one where the employee is not authorized to take or use the household goods. After approval, the employee or the gaining office forwards the voucher to the *CFO BFC Relocation mailbox for processing. Employees must submit Form 8741, Relocation Voucher, within 15 calendar days after the completion of each relocation activity, such as a househunting trip, real estate closing, or en route travel. If activities associated with the relocation cannot be conducted outside the employees regular working hours, an employee may be granted excused absence to make arrangements and to transact personal business directly related to a permanent change in duty station. 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. Employees must submit Form 8741, Relocation Voucher, requesting reimbursement for expenses of an unexpired lease settlement with an itemization of all expenses claimed including: Documentary support showing that they paid all lease settlement fees. 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. 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. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-3, Relocation Allowance by Specific Type, including: Senior Executive Service (SES) separations for retirement (Last Move Home). The IRS mileage reimbursement covers the use of specific vehicles, namely: cars, vans, pickups, and panel trucks. If the employee did not ship a POV, then the employee should contact their assigned CFO relocation coordinator for assistance. 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. If the employee's immediate family members will be arriving at the new official station after the employee has entered TQ, the TQ period begins when the employee or any members of their immediate family initially enter TQ and the time shall run concurrently. 3. 5% of the actual purchase price of the employee's residence at the new duty station. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management. 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. If employees are departing a post in the U.S. for an OCONUS non-foreign post, employee may be granted a TQSE allowance. However, they may not receive an advance if the POV is shipped by a government bill of lading. That means the previous IRS distance test or "50 mile rule" and time test of 39 weeks in 12 months, are now moot. This section provides IRS guidance to supplement FTR Chapter 302, Subpart A, Part 302-1, General Rules. GSA provides the required data elements and report format for the annual report. TQSE are not authorized in a foreign area. The IRS will pay transportation costs to return the POV from the OCONUS post of duty, if the employee was authorized to ship a POV to an OCONUS post of duty. Employees should pay separately for personal expense items so that receipts submitted for reimbursement do not include non-reimbursable or unauthorized items. 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. The employee must include a Debt Collection Repayment memo with their payment. ATTN: Debt Collection Unit Excused absence may only be approved if the cost of relocation (travel and transportation of household goods) is paid by the IRS. (See DSSR, section 242.2). 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. 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. Reviewing relocation reimbursements and reconciling payments annually to ensure tax withholding and taxable income are recorded properly. Extended storage of household goods only when assigned to a designated isolated official station in CONUS, 1. The household goods carrier prepares a cost comparison between the authorized route and the route requested by the employee. This section provides IRS guidance to supplement FTR Chapter 302, Part 302-4, Allowances for Subsistence and Transportation including: Use of more than one POV for en route travel. The technician emails the RITA package which includes the instructions along with the necessary forms for filing a RITA claim. Assisting employees with requesting use of the relocation services contract. Expenses for a flat rate for M&IE are not acceptable for reimbursement. Employees actual expenses must be itemized daily. Form 10902, Overseas Transportation Agreement, (for foreign OCONUS travel) - allows the employee to remain at that POD for a period of two years from the date the employee arrives, unless the employee's tour is interrupted for a reason beyond the employee's control and acceptable to the IRS. Expenses associated with shipping a household pet (dog or cat), limited to transportation and handling costs required to meet the rules of air carriers. The business units Deputy Commissioner (or the Chief of Staff for Commissioner direct-report organizations) may authorize an exception to the 50-mile threshold on a case-by-case basis. The IRS Commissioner will return the request back to Travel Policy and Review. beer and wine) and pet related food/items are non-reimbursable as groceries. If there is a discrepancy and a fee schedule is not available, employees will need to obtain information from the title company and at least three different realtors in the locality in which the expenses are incurred. Department of State Standardized Regulations (DSSR) for additional information on foreign and non-foreign OCONUS relocation. Beckley Finance Center If the transfer is cancelled, postponed or the service agreement is violated, the advanced amount must be returned immediately. The IRS can reimburse an employee the cost of other types of lodging when there are no conventional lodging facilities in the area. 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. Employees must complete an advance request Form 4253-C, Relocation Travel Advance Request, and submit by email or postal mail to: 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. If the TQ become the employees permanent residence, the IRS will consider the following factors to determine if reimbursement of TQ may be allowed: Employees cannot claim expenses for a rental vehicle while in TQ. The form can be found at the CFO website, select: Travel Guidance and then Travel Policy and Procedures. When employees undertake a TDY assignment en route to a new official location, their relocation travel to the new post of duty stops upon arrival at the TDY location. The general rule is for the employee to fly to the new post of duty. 2. This section provides responsibilities for: The CFO and Deputy CFO are responsible for the oversight of the IRS relocation program and also for: Overseeing policies and procedures and employee compliance with relocation allowances. Transportation of an employees POV within CONUS, however, will be included in the employees gross income and subject to tax liability for those payments. Withheld taxes may not be sufficient to cover the additional tax liability for the employee as a result of the higher tax bracket. 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 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. 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. The IRS will reimburse employees for expenses related to direct sale not to exceed: 10% of the actual sale prices for the employee's residence at the old duty station. Shipment is synonymous with transportation as used in the FTR 302, Relocation Allowances. Analysts counsel relocating employees and establish authorizations in moveLINQ. Requests for advances should be submitted two weeks before an employee anticipates incurring a relocation expense. 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. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. Househunting per diem and transportation and for only the employee and spouse after approval by the approving official, 2. Forwarding signed copies of service agreements, relocation authorizations, amendments and extensions to the CFO relocation coordinator. Authorized employees may ship their PBP&E in a separate lot, as an administrative expense, if their weight for household goods exceeds 18,000 pounds net weight. See IRM 1.32.13, Relocation Services Program, for additional information. Employees must submit a relocation voucher within 15 calendar days of completing or cancelling any of the relocation activities and liquidate the outstanding advance. There are other charges that the employee may be responsible to pay the carrier when the IRS determines that the employees actions produced unnecessary expenses. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. A relocation advance becomes 90 days old. Residence transaction expenses (sell, buy, or lease termination expenses). The IRS may authorize the payment of relocation expenses to: Attract qualified candidates willing to relocate, Attract a specific individual with a unique set of skills not easily found in the area, Accommodate a mandatory or directed reassignment. Professional license fees required by the new official station state that are directly related to the employee's or a family members occupation, such as fees required to take the bar exam or teaching certification. We will be selling in March and moving right after that. 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. Reviewing Form 8518, Request for the Use of the Relocation Services Contract. 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. M&IE for the day(s) away from the new station are not reimbursable. Establishing billing documents for withholding taxes associated with payments made to a third-party company on behalf of the employee. All requests for shipment of POV within CONUS must be approved by the Associate CFO for Financial Management. Employees in training at Federal Law Enforcement Training Center (FLETC) will receive initial temporary storage not to exceed 180 days due to the length of the training class. 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. Federal, state and local laws or carrier regulations may prohibit common carrier shipment of certain articles. Box 9002 (7) IRM 1.32.12.6(7), Allowance for Househunting Trip Expenses, Added paragraph to include provisions and calculations for lump-sum househunting trip expenses. 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. There are three types of service agreements: Form 4282, Twelve-Month Service Agreement, (for domestic travel) - A written agreement between IRS and the employee that they will remain within the service of the government for a period of twelve months, after they have relocated; and includes a duplicate reimbursement statement that the employee nor an immediate family member has not received any other relocation benefits from another source. All reimbursable expenses for short distance moves are taxable income and cannot be waived. We plan to sell our home in WA and move to NC. The employee should immediately return to the old official station and begin their relocation. 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. The guidelines are based on IRS rules. Approving officials are responsible for following the delegation orders when authorizing and approving relocation allowances for the relocating employee. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. P.O. The requirements for classifying it as a job-related move included: Advances for regular travel cannot be mixed with relocation advances. If the employee must drive then the spouse must fly to the new post of duty. They must contact their CFO relocation coordinator for assistance. Employees must apply for separate advances to cover allowed expenses for househunting, en route travel, temporary quarters, and shipping and storage of household goods. 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. In advance of the employee's travel, the family must travel to the new official station for acceptable reasons, such as enrolling children in school at the beginning of the term. When the technician processes a voucher and the reimbursement is subject to federal tax, the technician applies an estimated partial payment of the RITA as an offset to the federal tax withholdings. 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. Perishables including frozen foods, items requiring refrigeration or perishable plants unless: The IRS pays the total charges and will bill employees for the cost of transportation and other charges applicable to any excess weight. Shipment of a POV from OCONUS requires approval by the approving official if the POV was not previously shipped to that OCONUS location, 2. If employees receive reimbursement for any claimed expense from another source in error, they will be required to repay the duplicate reimbursement to the IRS by submitting the payment to: The employee's initial allowance for temporary storage of household goods within CONUS is 60 days and OCONUS is 90 days. Coordinating a report date with the gaining office approving official. Relocation voucher -- Form 8741, Relocation Voucher, A written request for reimbursement of expenses supported by documentation and receipts incurred in the performance of a permanent change of station or temporary change of station, and for the liquidation of advances, if applicable. A one-way househunting trip is a trip to seek permanent living quarters after arrival in the local commuting area of the new official station, but before reporting to the office to work at the new assignment. These articles frequently include: Hazardous articles such as: explosives, flammable and corrosive materials, and poisons. Paying all billing documents for withholding taxes associated with the relocation activities. 5. The employee must use their government travel card or the centrally billed account (CBA) for transportation costs for themselves and their immediate family members. Centralized Household Goods Traffic Management Program, Government Relocation Accounting Software, 1. Employees can claim both groceries and meals as part of their M&IE expenses. Residence -- The one home from which an employee regularly commutes to and from work on a daily basis and which was their residence at the time an employee is officially notified by competent authority to transfer to a new official station. Using the government travel card for official travel including purchases of common carrier transportation, baggage fees, meals, vehicle rentals and other relocation related expenses. Transportation and temporary storage of household goods, 6. Employees must reimburse the IRS for charges assessed if and when: The weight of the household goods exceeds the maximum pounds allowed. Tickets may not be obtained from any other source. 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. Shipment of POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. 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 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.
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