A family member's age or physical condition requires special accommodations. Processing third-party payments to moving companies for household goods services including shipment, storage and delivery. A notice is sent to any employee who receives taxable reimbursements for more than one state prior to the mailing of their relocation Form W-2, Wage and Tax Statement. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. 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. Retaining copies of all relocation documents associated with the relocation. Examples of conditions include: Expedited pickup or delivery services The carrier must provide service between 8 AM and 5 PM, Monday through Friday, excluding U.S. holidays. 4. 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. If the employee needs to occupy TQ more than 60 days, they must request an extension of TQ. The applicable per diem rate for a househunting trip is the standard CONUS rate if the actual expense method is chosen. IRS sends the W-2 reports and authorization reports by U.S. mail generated through the relocation system. 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. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. 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. The IRS Commissioner is responsible for designating an official station as isolated to allow extended storage of household goods at the IRS expense. 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. There are days of storage in excess of the authorized number of days. 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. (See DSSR, section 242.2). 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. The IRS will reimburse the employee the lower of the employees actual itemized daily meal costs or up to the maximum allowable amount for the employee and the authorized family members who are occupying TQ with the employee. Examples of such lodging include: Similar facilities or rooms that are not offered commercially, but made available to the public by area residents. 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 TQ period started June 1, for the employee and their immediate family. The amount cannot exceed the maximum rate of a grade GS-13 biweekly pay for the locality area of the new official station. 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 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. 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. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. Per diem en route to new official station for new employee only, 2. A copy of the lease (if applicable) is required for reimbursement. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. Mileage reimbursement is normally calculated on a per-mile basis and covers all expenses of owning and running your vehicle for business purposes. 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. Establishing billing documents for overweight charges and non-allowed charges. The IRS assumes responsibility for awarding the contract and paying the carrier transporting household goods, PBP&E and temporary storage using an IRBL. An employee qualifies for a return separation at government expense when the employee successfully completes a tour of duty at an OCONUS post of duty as specified in the original service agreement which the employee signed when transferred. Column 2, item 1a: Allowed for transfers to a non-foreign OCONUS location. Transportation and temporary storage of household goods. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management. The employee's initial allowance for temporary storage of household goods within CONUS is 60 days and OCONUS is 90 days. Separate roles are established for analysts, junior analysts and technicians for processing relocation documents. 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. Employees are allowed per diem for a round trip between the new and old stations to handle personal matters related to the transfer or to complete unfinished work. The official station is one where the employee is not authorized to take or use the household goods. Beckley Finance Center Shipment of a POV from OCONUS requires approval by the approving official if the POV was not previously shipped to that OCONUS location, 2. Employees may ship their household goods and professional books, paper, and equipment (PBP&E) from more than one origin point and/or to more than one destination point. Expenses for rental cars may be authorized; however, the rental car cannot be used for personal travel and the approving official may impose limitations on the total mileage reimbursed. 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. beer and wine) and pet related food/items are non-reimbursable as groceries. Our Guide To IRS Mileage Reimbursement - Driversnote Per diem en route to new official station, 4. Extensions may be authorized by the approving official for subsequent service or tours of duty at the same or other overseas stations if: The employee will make all arrangements for the move without the involvement of the institution. The IRS Commissioner will return the request back to Travel Policy and Review. P.O. 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. 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: 4. The general rule is for the employee to fly to the new post of duty. Employees may not ship or store a trailer, airplane or any vehicle intended for commercial use. The IRS pays the total charges and will bill employees for the cost of transportation and other charges applicable to any excess weight. The RITA is paid in two parts: Through the payment of a withholding tax allowance (WTA) at the time vouchers are paid. 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. Househunting and per diem for employee and spouse only, 2. Consequently, employees would be required to reimburse the IRS for the amount of the WTA(s) previously paid to them for the related move. Employees can be authorized to use more than one POV to perform en route travel to the new official station under certain situations. 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. Shipment of a POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management, 4. 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. Forwarding a copy of the service agreement to the servicing personnel office to be filed in the employees official personnel folder. 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. Employees should request their Relocation Authorization for Basic Moving Expenses, within six months prior to the date of separation and begin their relocation activities no later than six months after their date of separation. 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. Receipts are required for all lodging expenses, utilities and furniture rentals. Employees should contact the CFO relocation coordinator for assistance for requesting an extension to temporary storage under the Basic Relocation Allowances Program. Form 8445, Statement of Income and Tax Filing Status does not require the approving officials signature. 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. 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. To avoid inequity to the employee for additional expenses, the approving official may extend the period for storage at their discretion depending on the employees circumstances. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. 18 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces, up 2 cents from the rate for 2021 and 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2021. Approving official - The manager authorized to approve relocation vouchers in accordance with Servicewide Delegation Orders pertaining to relocation travel. 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. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. 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.