Employees should contact their assigned CFO relocation coordinator for assistance. 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. 6.575.1.1.1 (03-03-2020) Background Recruitment, relocation, and retention incentives (3Rs) are compensation flexibilities available to help Federal agencies recruit and retain a world-class workforce. Per diem en route to new official station, 4. The item requires no storage. Developing and issuing IRS relocation program policy. 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. To claim the deduction, you must report all relocation expenses on IRS Form 3903 and attach it to the personal tax return that covers the year of your move. 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. The IRS can reimburse an employee for meals when obtaining lodging from family and friends. 1. See IRM 1.32.13, Relocation Services Program, for additional information. The household goods carrier prepares a cost comparison between the authorized route and the route requested by the employee. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods. Extended storage of household goods only when assigned to a designated isolated official station in CONUS, 1. Form 9803, Transportation Agreement, (for non-foreign OCONUS travel) - requires 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. This rate has remained steady for years You can deduct these costs if you're self-employed. Processing third-party payments to moving companies for shipment of POVs, if approved. CFO relocation technicians are responsible for: Reviewing and paying relocation vouchers and invoices submitted for reimbursement. We plan to sell our home in WA and move to NC. 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. Househunting trip expenses after approval by the approving official, 2. 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. 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. The employee's initial allowance for temporary storage of household goods within CONUS is 60 days and OCONUS is 90 days. Advances for regular travel cannot be mixed with relocation advances. Property management services after approval by the Associate CFO for Financial Management. Ensuring criteria is met for basic plus allowances and forwarding the requests to the Associate CFO for Financial Management for decision. 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 employee must complete: Form 8741, Relocation Voucher. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 302-11, Allowances for Expenses Incurred in Connection with Residence Transactions, including: Request for reimbursement for residence sale and purchase. 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. Documentation to show the date the employee was informed of the transfer and the date the employee informed the lease holder, if timeliness of notification to the lease holder is a factor in the settlement charge. The employee is responsible for the additional tax liability, but may be reimbursed through the RITA process. ATTN: Debt Collection Unit 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). 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 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. Excused absence may only be approved if the cost of relocation (travel and transportation of household goods) is paid by the IRS. 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. Contact the CFO relocation coordinator for assistance. 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. This section provides IRS guidance to supplement FTR Chapter 302, Subpart A, Part 302-1, General Rules. 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: A RITA voucher reconciliation of the withholding tax allowance paid and the employees income tax bracket results in a negative payment to the employee. The taxable reimbursements are considered income to the employee and the additional income may place the employee into a higher tax bracket. TQSE up to 60 days and an extension up to an additional 60 days after approval by the approving official, 3. The IRS allowed these moving deductions only when the person was moving for job-related reasons. Authorizing official -The head of office authorized to approve relocation authorizations in accordance with Servicewide Delegation Orders pertaining to relocation travel. Relocation advance -- The prepayment of estimated relocation expenses to an employee with the expectation that the employee will account for amounts received by filing a relocation voucher. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. Use of the travel card for temporary quarters is encouraged but not mandatory. Employees must process their TDY expenses in the electronic travel system. The Associate CFO for Financial Management is responsible for: Establishing and maintaining policies and controls to ensure compliance on the relocation program for internal accounting operations and financial reporting. After approval, the employee or the gaining office forwards the voucher to the *CFO BFC Relocation mailbox for processing. $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) Reimbursable grocery items include, but are not limited to the following: Dishwashing detergent, bathroom cleanser, toilet paper and soap, Alcoholic beverage (i.e. Employee and/or employees unaccompanied spouse or domestic partner* may receive: Employees accompanied spouse, domestic partner or a member of employees immediate family who is age 12 or older may receive: A member of employees immediate family who is under age 12 may receive: Up to the maximum allowance for the per diem rate. The item is shipped less than 150 miles. If the employee needs to repay a debt related to their relocation, the employee must submit payment for the advance payable to the IRS to: For example, if the employee enters TQ on June 1, and their immediate family enters TQ at another location on July 1. 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. An official website of the United States Government. If employees are departing a post in the U.S. for an OCONUS non-foreign post, employee may be granted a TQSE allowance. 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. Expenses for a flat rate for M&IE are not acceptable for reimbursement. Residence expenses only for lease termination expenses foreign, 6. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. Beckley, WV 25802-9002. Employees who are marketing their home independently must include the following clause in the listing agreement or as an attachment to the listing agreement. Because 2,100 miles is at least 50 miles farther than your old 10-mile commute, your move meets the distance test. Program Goals - The goals of this IRM are to ensure that IRS employees receive clear guidance and comply with the IRS relocation policies. 1.32.12.1.2 (04-14-2020) Authorities 5 U.S. Code (USC) Section 5707, Regulations and Reports In the event you do not satisfy all requirements at the conclusion of the 12-month period, you must reverse the deduction. Analysts counsel relocating employees and establish authorizations in moveLINQ. Primary Stakeholders - The primary stakeholders are employees relocating, domestically and internationally, who have been authorized relocation allowances in the interest of the government. The negotiation and settlement of the employee's claim is between the employee and the carrier. 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. The technician calculates the withholding taxes on relocation vouchers to determine the amount that is subject to income tax after reviewing the voucher(s) and determining the amount of reimbursement due to the employee. If the employee must drive then the spouse must fly to the new post of duty. The guidelines are based on IRS rules. The employee will make all arrangements for the move without the involvement of the institution. Box 9002 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. 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. There are no provisions for this type of expense under the IRS relocation policy. The trip home is temporary duty travel and the voucher should be filed in the IRS electronic travel system. Transportation and temporary storage of household goods, 6. 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. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. The employee must use their government travel card or the centrally billed account (CBA) for transportation costs for themselves and their immediate family members. Non-temporary storage of household goods, 6. TQSE are not authorized in a foreign area. Employees can obtain lodging from family and friends for TQ, however, the IRS will not reimburse employees the standard CONUS rate for lodging when obtaining TQ with family and friends. 100% of all vouchers and third-party invoices are reviewed prior to processing. 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. 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. Shipment of a POV to a foreign or non-foreign OCONUS location requires approval by the approving official, 2. Public Law 115-97 known as the "Tax Cuts and Jobs Act of 2017" was signed into law on December 22, 2017. Depending upon the type of expense employees are claiming, documentation includes, but is not limited to, the following: Vouchers submitted with missing receipts may be elevated to the Travel Policy and Review office for review and approval. 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. See IRM 1.32.13, Relocation Services Program, for additional information on requesting this program. See IRM 1.32.11, IRS City-to-City Travel Guide, for information and entitlements while on temporary duty travel. 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. Notifying the CFO relocation coordinator of any requirements to perform temporary duty at another location or locations en route to the new official station or while occupying temporary quarters. Each travel card reflects an individual account established in the travel cardholder's name. 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. Foreign Affairs Manual: United States (U.S.) Department of State, for additional information on foreign and non-foreign OCONUS relocation, Foreign Affairs Handbook - U.S. Department of State, for additional information on foreign and non-foreign OCONUS relocation. Accordingly, the 2020 IRS standard mileage rates are: 57.5 cents per business mile 17 cents per mile for medical or moving 14 cents for charitable reasons. Employees may not receive a travel advance for a last move home. 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 must contact their assigned CFO relocation coordinator for assistance with entitlements and allowances for basic relocation allowances and basic plus relocation allowances. Effective transfer or appointment date will not always coincide with the reporting date. If the advance is not liquidated, a billing document is established. Non-taxable moving expenses are paid through accounts payable. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. 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. Are There Any Restrictions to the Types of Costs We May Cover? (11) IRM 1.32.12.17(3), Relocation Debts, Updated section for clarification. 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. The geographic limits of the official station are the corporate limits of the city or town where the employee is located, or, if not in an incorporated city or town, the reservation, station or other established area having definite boundaries where the employee is located, not to exceed 50 miles from the employee's location. 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). User profiles for moveLINQ access are appropriate for the job duties. Preparing relocation authorizations for basic moving expenses and relocation authorization amendments for basic plus moving expenses for approval, if applicable. Performing a review of open relocation obligations quarterly to ensure timely processing of relocation allowances and deobligation of excess amounts. 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. Routing any request for basic plus relocation allowances through the head of office or their designee to the Travel Management office for submission to the Associate CFO for Financial Management for decision. That means the previous IRS distance test or "50 mile rule" and time test of 39 weeks in 12 months, are now moot. This IRM supplements the FTR by providing IRS-specific policies and procedures where needed. Coordinating a report date with the gaining office approving official. 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. 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 distance test is met when the new official station is at least 50 miles further from the employees current residence than the old official station is from the same residence. Additional extensions beyond the two years may not be approved. Use of the government travel card for temporary quarters is encouraged but not required. Items purchased as groceries must be used or consumed while occupying TQ. 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. The TQ period started June 1, for the employee and their immediate family. The nature of the assignment may not be related to the new position. 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 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. Employees are responsible for charges of excess weight for household goods under the actual expense method. P.O. Expenses for the cost of lodging, meals, groceries, and other items. Travel Policy and Review will forward the request to an IRS Deputy Commissioner for approval or disapproval. Employees must pay the carrier directly if they sign a separate contract using the actual expense method in addition to the IRBL. 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. 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. Individuals can no longer deduct or exclude moving expenses on their federal tax returns. 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. 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.
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