The distance test does not take into consideration the location of a new residence. Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements, for information on approval of relocation activities. 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. 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. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. 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. Because 2,100 miles is at least 50 miles farther than your old 10-mile commute, your move meets the distance test. (1) IRM 1.32.12.1.7, Acronyms, Updated acronyms. Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. 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. After . Employees must include supporting documentation with Form 8741, Relocation Voucher. Reviewing approved relocation authorizations for basic moving expenses, and relocation authorization amendments for basic plus moving expenses and obligating funding where necessary. 1.32.12.1.2 (04-14-2020) Authorities 5 U.S. Code (USC) Section 5707, Regulations and Reports Paying all billing documents for overweight household goods shipments and non-allowed charges. Arranging for a professional carrier to pack, load, ship and store the employees household goods, unaccompanied air baggage (UAB), and POV, if applicable, and preparing the Internal Revenue Bills of Lading (IRBL) for authorized services. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. The maximum number of POVs that the approving official can authorize for en route travel is limited to the number of authorized licensed drivers, including the employee and immediate family members. 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. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. (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. 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. Advances are liquidated with each applicable relocation voucher. $191.82 (the rate for distances between 1,001 and 1,500 miles) by 100 (10,000 pounds of goods divided by 100 to get the CWT weight), for a reimbursement amount of $19,182.. Relocation Income Tax Allowances (RITA) Retaining copies of all relocation documents associated with the relocation. 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. Employees cannot claim temporary quarters subsistence while they are on personal travel. Employees must submit a relocation voucher within 15 calendar days of completing or cancelling any of the relocation activities and liquidate the outstanding advance. The IRS can reimburse an employee for meals when obtaining lodging from family and friends. Relocations that occurred prior to January 1, 2018, are still deductible. 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. Processing third-party payments to moving companies for household goods services including shipment, storage and delivery. Also allowed when instead of being returned to the former non-foreign OCONUS area official station, an employee is transferred in the interest of the government to a different non-foreign OCONUS area official station from which transferred when assigned to the non-foreign official station.Column 1, item 4: Also allowed when instead of being returned to the former CONUS area official station, an employee is transferred in the interest of the government to a different CONUS official station. Transportation of a mobile home except if a government bill of lading is used, 3. Additionally, transportation of an employees POV to, from and between the CONUS and a post of duty outside the continental United States, or between posts of duty OCONUS will remain excluded from gross income and exempt from taxation. An employee detailed to duty at a temporary duty location (TDY) location is not entitled to per diem at such place on and after the date they received notice, formal or informal, that the temporary station was to become the permanent official station. Employees are entitled to TQ before departing to an overseas post of duty. Employees are entitled to 60 days temporary quarters upon arrival at the new overseas post of duty. 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. The IRS will not reimburse the employee for the cost of comparable conventional lodging in the area or a flat rate amount. A copy of the form should be submitted to the CFO relocation coordinator and maintained by the employee for their personal records. Carrier waiting time caused by employee IRS does not reimburse for charges if the employee or their representative are not present at the agreed upon time for the packing, pick up and delivery of household goods. Reviewing Form 8518, Request for the Use of the Relocation Services Contract. Employer-Paid Moving Expenses: Are They Taxable? - The Balance The employee is responsible for the additional tax liability, but may be reimbursed through the RITA process. En route transportation and per diem for employee and immediate family members, 1. Forwarding a copy of the service agreement to the servicing personnel office to be filed in the employees official personnel folder. Preparing relocation authorizations for basic moving expenses and relocation authorization amendments for basic plus moving expenses for approval, if applicable. 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. 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). PDF Frequently Asked Questions Regarding Relocation Expenses - Energy A relocation advance becomes 90 days old. Additional extensions beyond the two years may not be approved. To receive a relocation advance employees must have: An approved Relocation Authorization for Basic Moving Expenses, An approved Form 4253-C, Relocation Travel Advance Request. The employee must use their government travel card or the centrally billed account (CBA) for transportation costs for themselves and their immediate family members. The IRBL provides full value protection service at no additional cost to the employee. 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. 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. This includes parking fees. Employees must process their TDY expenses in the electronic travel system. 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. Assisting employees with preparation of forms to request basic plus relocation allowances. Shipment is synonymous with transportation as used in the FTR 302, Relocation Allowances. It is understood and agreed that regardless of whether or not an offer is presented by a ready, willing and able buyer: Itinerary invoice for common carrier transportation reflecting method of payment, Rental truck/towing equipment contract and receipt, Transportation Agreement (Posts of Duty in Non-Foreign OCONUS), Overseas Transportation-Service Agreement, IRS Relocation Travel-Cost Comparison Worksheet Driving vs. Employees must immediately provide the CFO relocation coordinator with their actual place of residence within CONUS for future tour renewal travel. 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. Non-taxable moving expenses are paid through accounts payable. 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. Contact the CFO relocation coordinator for assistance. Extended storage may begin 30 days before the tour begins and end 60 days after the tour is completed. Employees are liable for all charges. Column 2, item 1a: Allowed for transfers to a non-foreign OCONUS location. This IRM supplements the FTR by providing IRS-specific policies and procedures where needed. Mileage reimbursement is normally calculated on a per-mile basis and covers all expenses of owning and running your vehicle for business purposes. This guide is intended to supplement the Federal Travel Regulations (FTR). Establishing billing documents for overweight charges and non-allowed charges. What Are Examples of Types of Costs Not Covered by the Miscellaneous Expense Allowance (MEA)? The applicable per diem rate for a househunting trip is the standard CONUS rate if the actual expense method is chosen. The WTA could exceed the RITA where the marginal tax rate is less than the supplemental wage withholding. 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 employee must begin their travel including transportation for the family and household goods after receiving an approved relocation authorization. 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. Government travel card -- A credit card used to pay for authorized official travel and allowable travel-related expenses. Administering the relocation services contract. The lump sum payment will be the sum of the calculations in paragraphs (a) and (b) of this section. 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. 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. The UAB allowance is up to 350 pounds each for the employee and authorized family members ages 12 and above. Transportation and temporary storage of household goods, 4. Employees must be occupying their residence at the time they are notified of the transfer to be reimbursed for expenses incurred for residence transactions. 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. 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. User profiles for moveLINQ access are appropriate for the job duties. Employees who are marketing their home independently must include the following clause in the listing agreement or as an attachment to the listing agreement. 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. TQSE does not include transportation expenses incurred during occupancy of temporary quarters. The Basic Relocation Allowances Program also includes discretionary allowances as prescribed by the FTR: Temporary Quarters Subsistence Expenses (TQSE) for up to 60 days, Extension of temporary quarters for an additional 60 days not to exceed a total of 120 days, Shipment of a POV to a foreign or non-foreign OCONUS location, Extension of temporary storage of household goods within CONUS up to an additional 90 days not to exceed a maximum of 150 days and whenever there is an OCONUS origin or destination up to an additional 90 days not to exceed a maximum of 180 days. Individuals can no longer deduct or exclude moving expenses on their federal tax returns. The relocating employee is responsible for reimbursing the government for all costs incurred if the shipment is overweight. 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. Use of the government travel card for TQ is not mandatory. If the transfer is cancelled, postponed or the service agreement is violated, the advanced amount must be returned immediately. Any additional days of temporary quarters. 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. 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 employee has the right to dispute a debt or request a waiver if they have documentation or additional information to support their request. 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. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official, 5. 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. 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. 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.

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