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. 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. Employees must file a separate travel voucher in Concur for any temporary duty expenses. The item requires no preliminary or en route services by the carrier such as watering or other preservative method. 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 IRS may authorize a one-year extension, if extenuating circumstances exist including, but not limited to: Absence from official station for extended periods of time. Verifying that Form 8741, Relocation Voucher, are correct and filed within 15 calendar days after completion of each segment of the relocation activity. Department of State Standardized Regulations (DSSR) for additional information on foreign and non-foreign OCONUS relocation. The employee's initial allowance for temporary storage of household goods within CONUS is 60 days and OCONUS is 90 days. Employees may ship and store, under emergency circumstances, a passenger automobile, station wagon, light truck or any other similar vehicle that will be used primarily for personal transportation. Treasury Inspector General for Tax Administration. The employee must immediately contact the carrier if they cannot be present at the appointed time to avoid additional fees. Additional extensions beyond the two years may not be approved. What Are Examples of Types of Costs Not Covered by the Miscellaneous Expense Allowance (MEA)? (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. Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements, for information on approval of relocation activities. 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. The brokers fees or advertising charges are not in excess of those customarily charged for comparable services in that locality. Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. Receiving an approved relocation authorization prior to incurring any relocation expenses. 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. The taxable reimbursements are considered income to the employee and the additional income may place the employee into a higher tax bracket. 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. Employees should consider the following to determine their maximum authorized TQSE allowance: Expenses for actual subsistence that are directly related to the occupancy of the TQ. Developing and issuing IRS relocation program policy. There are no provisions for this type of expense under the IRS relocation policy. Employees are entitled to TQ before departing to an overseas post of duty. Processing third-party payments to moving companies for shipment of POVs, if approved. IRS Information About Employee Moving Expenses Permanent Change of Station (PCS) -- An assignment of a new appointee to an official station or the transfer of an employee from one official station to another on a permanent basis. (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. 1.32.12.1.2 (04-14-2020) Authorities 5 U.S. Code (USC) Section 5707, Regulations and Reports Providing employees with a signed relocation authorization for basic moving expenses and relocation authorization amendment for basic plus moving expenses if necessary. W2 workers can no longer deduct this due to the new tax laws in effect. Selling a House for a Job Relocation: Tips, Tools, and Taxes Employees cannot receive per diem at a TDY location when it becomes their permanent official station. Gaining office -- The office where the employee will report and which will issue the relocation travel authorization and fund the travel. (2) IRM 1.32.12.4.1(1)(Table A), New Appointee, Added that for new appointees assigned to first official station in Continental United States (CONUS), IRS must pay or reimburse Relocation Income Tax Allowance (RITA). To request reimbursement for residence sale and purchase expenses the employee incur for residence transaction, the employee send the claim for reimbursement and documentation of expenses to the approving official for review and approval. The general rule is for the employee to fly to the new post of duty. 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 moving allowance is paid directly to the employee, reported as taxable income, and is subject to all tax liability at the time of payment. But if you prefer, you can keep up with your actual transportation costs and deduct those instead. Performing a review of open relocation obligations quarterly to ensure timely processing of relocation allowances and deobligation of excess amounts. Hiring a pro to mow and trim a lawn costs an average of about $135, or between $50 and $220, depending on your yard's size. Househunting and per diem for employee and spouse only, 2. 2. Travel Policy and Review will forward the request to the Associate CFO for Financial Management for approval or disapproval. An employees request for relief of the service agreement for failing to effect the transfer is denied and must be collected. 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. 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. Extended storage of household goods when assigned to a designated isolated official station in CONUS, 6. 5. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. The income is reported to the payroll state as identified by the employee during the year that the expenses were reimbursed. TQSE for 60 days and an extension up to an additional 60 days after approval by the approving official, 3. Shipment of a POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management, 4. Employees cannot incur any travel expenses prior to approval. See IRM 1.32.13, Relocation Services Program, for additional information. IRS issues standard mileage rates for 2022 Beckley Finance Center See IRM 1.32.11, IRS City-to-City Travel Guide, for information and entitlements while on temporary duty travel. The following terms and definitions apply to this program: Actual report date - The date when an employee or new appointee physically reports to the new or first official station and performs any integral work related to the transfer or appointment. Temporary Quarters Subsistence Allowance (TQSA) -- The Temporary Quarters Subsistence Allowance (TQSA) is an allowance provided to assist with temporary lodging, meals, laundry and dry cleaning while occupying temporary quarters at a new post and permanent residence is not yet available, or when an employee is getting ready to depart post of duty permanently and must vacate residence. Travel Policy and Review will provide copies of the approval or disapproval to the CFO relocation coordinator. Administering the relocation services contract. Form 8445, Statement of Income and Tax Filing Status. 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 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. 1. 100% of all vouchers and third-party invoices are reviewed prior to processing. The gaining budget office is responsible for: Contacting the designated CFO relocation coordinator to initiate the preparation of the relocation authorization for basic moving expenses immediately to ensure the authorization will be signed by an approving official prior to incurring any expenses. 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. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. Approving requests for basic plus allowances for shipment of privately-owned vehicles (POV) within the Continental United States (CONUS) and use of the Relocation Services Program. 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. Non-temporary storage of household goods, 6. The IRS Commissioner is responsible for designating an official station as isolated to allow extended storage of household goods at the IRS expense. The IRS allowed these moving deductions only when the person was moving for job-related reasons. Contacting the IRS gaining office and the designated CFO relocation coordinator to determine what relocation expenses are authorized and to ensure that the relocation authorization for basic moving expenses is signed before incurring any expenses. The General Services Administration (GSA) is responsible for establishing governmentwide relocation policies and procedures. Employees must complete an advance request Form 4253-C, Relocation Travel Advance Request, and submit by email or postal mail to: 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. Ensuring employees do not use excessive administrative leave for relocation travel and review any hours greater than 200. 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. This is to protect employees in the event that they decide to use the Relocation Services Program. 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. Employees must provide a written statement to their assigned CFO relocation coordinator that the mobile home or houseboat is their primary residence. 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. The relocating employee is responsible for: Signing a Form 4282, Twelve-Month Service Agreement, for a domestic location within CONUS or Form 10902, Overseas Transportation - Service Agreement, for a foreign location Outside the Continental United States (OCONUS) or Form 9803, Transportation Agreement, for posts of duty in a non-foreign OCONUS location. Employees must discuss any unexpected or unusual circumstances as soon as possible with the carrier and the CFO relocation coordinator to prevent additional expenses. 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 . 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. Validating and entering information in the relocation system. The reimbursement will be based upon the U.S. locality rate. IRS may reimburse for settlement expenses for an unexpired lease, including but not limited to, brokers fees for obtaining a sublease or charges for advertising if: Applicable laws or the terms of the lease provide for payment of settlement expenses. In the event you do not satisfy all requirements at the conclusion of the 12-month period, you must reverse the deduction. 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. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent.