The CFO relocation coordinators are responsible for: Counseling and assisting relocating employees with relocation entitlements and allowances. Employees should contact the CFO relocation coordinator for assistance for requesting an extension to temporary storage under the Basic Relocation Allowances Program. Beckley, WV 25802-9002 Each travel card reflects an individual account established in the travel cardholder's name. However, the result depends on the parameters of the established tax brackets. 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. Analysts counsel relocating employees and establish authorizations in moveLINQ. 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 . The purpose of the POV shipment allowance is to: Reduce the government's overall relocation costs by allowing transportation of a POV to the employee's official station, within CONUS or OCONUS, when it is advantageous and cost effective. All extension requests must be requested and approved by the employees business unit approving official. Internal Revenue Service (IRS) guidelines for the actual moving trip for household members are specific to one (one-way) trip per household member, including the employee. Validating and entering information in the relocation system. Transportation for employee and immediate family member(s). Employees may be reimbursed the following allowances for temporary change of station: The IRS will not pay for residence transaction expenses for a TCS move. 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. After approval, the employee or the gaining office forwards the voucher to the *CFO BFC Relocation mailbox for processing. Residence transaction expenses (sell, buy, or lease termination expense), 3. 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. The trip must also be taken in the MOST DIRECT ROUTE to qualify for non-taxable reimbursement. Give employees a job relocation package that explains how and when moving expenses will be reimbursed by your company. ATTN: Debt Collection Unit Employees should submit their claim(s) within 15 calendar days after the completion of the sale of the former residence and for expenses incurred in the purchase of a new residence. 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. The IRS will not reimburse employees for any expenses incurred before the relocation authorization is approved. For example, if the employee enters TQ on June 1, and their immediate family enters TQ at another location on July 1. Internal Revenue bill of lading (IRBL) -- A contract using the actual expense method for transportation services between the United States (U.S.) Government and the carrier transporting the household goods, professional books, papers, and equipment (PBP&E), privately-owned vehicles (POV), and unaccompanied air baggage (UAB). Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements, for information on approval of relocation activities. Travel Policy and Review will provide copies of the approval or disapproval to the CFO relocation coordinator. 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: 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. Processing third-party payments to moving companies for household goods services including shipment, storage and delivery. Employees must provide a written statement to their assigned CFO relocation coordinator that the mobile home or houseboat is their primary residence. Employees must discuss any unexpected or unusual circumstances as soon as possible with the carrier and the CFO relocation coordinator to prevent additional expenses. Head of Office -- Any of the following IRS officials: Commissioner of Internal Revenue, Deputy Commissioners, Division Commissioners, IRS Chief Human Capital Officer, Chiefs, Chief Counsel, Chief of Staff, Directors reporting directly to the Commissioner or Deputy Commissioners and National Taxpayer Advocate. The applicable service agreement must be signed by the employee, prior to the approving official signing the Relocation Authorization for Basic Expenses. 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. The trip home is temporary duty travel and the voucher should be filed in the IRS electronic travel system. The UAB allowance is up to 350 pounds each for the employee and authorized family members ages 12 and above. 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. If an employee does not have a government travel card, the employee should complete Form 4253-C, Relocation Travel Advance Request, to request a relocation advance. If an employee and their spouse perform a househunting trip, together or separately, multiply the applicable locality per diem rate by 6.25 (see https://www.gsa.gov/perdiem). When the employee TQ period expires, it expires for their immediate family members as well. SES employees must contact their assigned CFO relocation coordinator to request authorization for their separation retirement relocation expenses on Relocation Authorization for Basic Moving Expenses. IRS sends the W-2 reports and authorization reports by U.S. mail generated through the relocation system. The TQ may be utilized at the old official station and/or the new official station as long as it does not exceed the maximum period approved. A copy of either the lease agreement under which a charge for settling an unexpired lease was levied or the legal citation that provides for the lease settlement charge. 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. The approving official must sign Section A of Form 10902, Overseas Transportation Service Agreement, for a foreign transfer or Form 9803, Transportation Agreement, if the employee is moving to a non-foreign POD and the employee must sign Section B of the form after completion of each tour renewal, either continuing with the current tour or beginning a new tour. Your agent also may know a landscaper who can get the job done quickly. 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. If the employee travels by any other mode, the IRS will pay the employees transportation expenses, not to exceed the cost of transportation expenses by the authorized mode. An official station at an isolated location is a place of permanent duty assignment in CONUS at which the employee has no alternative except to live where the employee is unable to use their household goods. The IRS does not offer a lump sum reimbursement for TQSE. Employees cannot incur any travel expenses prior to approval. The IRS regulations state the employee must work full-time at least thirty-nine (39) weeks during the first twelve (12) months after relocating. Allowable IRS moving deductions before tax reform Prior to the Tax Cuts and Jobs Act, taxpayers moving for a job were allowed to claim moving expense deductions on their taxes. Residence expenses only for lease termination expenses foreign, 6. Extended storage of household goods when assigned to a designated isolated official station in CONUS, 6. 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. 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. Authority to approve relocation travel allowances is delegated to the appropriate level in the business units in accordance with Delegation 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements. This IRM supplements the FTR by providing IRS-specific policies and procedures where needed. Expenses associated with shipping a household pet (dog or cat), limited to transportation and handling costs required to meet the rules of air carriers. 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. Shipment of a POV to a foreign or non-foreign OCONUS location requires approval by the approving official, 2. 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 reimbursement will be limited to transportation cost only. The employee must be relocating by a distance of more than 50 miles. The CFO relocation technicians will calculate 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. Reviewing approved relocation authorizations for basic moving expenses, and relocation authorization amendments for basic plus moving expenses and obligating funding where necessary. 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. Reviewing and approving Form 8741, Relocation Voucher as necessary prior to the employees report date to the new official station. Property management services after approval by the Associate CFO for Financial Management. The standard IRS mileage rates for the first six months of 2022 were 58.5 cents per mile for business, 18 cents for medical and moving, and 14 cents per mile for charity. 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. Program reports: The IRS completes the following reports: Aging unliquidated relocation obligations. If authorized, an employee and their immediate family can occupy TQ for a period not to exceed 60 days. 2. Temporary Change of Station (TCS) --The relocation of an employee to a new official station for a temporary period while performing a long-term assignment, and subsequent return to the previous official station upon completion of that assignment. Liquidating a relocation advance on a voucher or submitting a check to the debt collection unit for any amount due. If the advance is not liquidated, a billing document is established. Processing third-party payments to moving companies for shipment of POVs, if approved. Forwarding signed copies of service agreements, relocation authorizations, amendments and extensions to the CFO relocation coordinator. 3. They must contact their CFO relocation coordinator for assistance. Use of the government travel card for TQ is not mandatory. Approving official - The manager authorized to approve relocation vouchers in accordance with Servicewide Delegation Orders pertaining to relocation travel. Program Goals: This IRM is designed to provide IRS guidance relating to incentive regulations found in 5 CFR 575. 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. Extensions may be authorized by the approving official for subsequent service or tours of duty at the same or other overseas stations if: Invoices for third-party payments to a moving company are individually audited by a pre-audit company. 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. Employees are responsible for any additional cost if they have their household goods transported and/or stored and the combined weight exceeds the 18,000 pounds net weight (20,000 pounds including packing materials) limitation. See IRM 1.32.11, IRS City-to-City Travel Guide, for information and entitlements while on temporary duty travel. Upon written request, the initial temporary storage period may be extended within CONUS an additional 90 days for a total of 150 days under certain circumstances when approved by the authorizing official. The IRS will not reimburse employees for any househunting trip expenses incurred after the employee reports to their new official station and begins performing any work related to their new assignment. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official, 5. 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. When an employee itemizes miscellaneous expenses, instead of requesting reimbursement of the standard allowance, all receipts are required justifying the employee expenses starting with the first dollar amount incurred. Settlement of an employee's unexpired lease are reimbursable, when the employee's unexpired lease (including month-to-month) is for residence quarters at the employee's old official station. Temporary Quarters Subsistence Expenses (TQSE) -- The Temporary Quarters Subsistence Expenses (TQSE) is an allowance provided to reimburse actual subsistence expenses incurred by an employee and/or their immediate family while occupying temporary quarters. 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. Coordinating a report date with the gaining office approving official. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. Signing the amendments, if necessary, to the relocation authorization for basic moving expenses. Tickets may not be obtained from any other source. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. Check the GSA website for the most recent mileage rates when relocation travel is performed by POV. All reimbursable expenses for short distance moves are taxable income and cannot be waived. A relocation debt may be established when: The applicable relocation activity for which an advance was issued is completed and the remaining balance of the advance exceeds the expenses claimed on an approved relocation voucher, or. P.O. 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. 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. Note: FTR 302-2.6 includes additional conditions for short distance moves that include either: a) the one way commuting pattern between the old and new official station increases by at least 10 miles, but no more than 50 miles; Form 8445, Statement of Income and Tax Filing Status, and supporting documents are attached.". Under the Basic Plus Relocation Allowances Program, the IRS may pay the following additional relocation allowances: Employees must receive authorization for basic relocation allowances on, Relocation Authorization for Basic Moving Expenses, before requesting the basic plus relocation allowances on Relocation Authorization Amendment for Basic Plus Moving Expenses. The WTA could exceed the RITA where the marginal tax rate is less than the supplemental wage withholding. Employees should contact their assigned CFO relocation coordinator for assistance. Examples of such lodging include: Similar facilities or rooms that are not offered commercially, but made available to the public by area residents. Employees may contact one of the relocation coordinators for pre-transfer counseling. The . 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. However, the IRS will pay for property management services if approved by the Associate CFO for Financial Management. The general rule is for the employee to fly to the new post of duty. Are There Any Restrictions to the Types of Costs We May Cover? Assisting employees with completing cost comparisons for shipping a POV. All last move home activities must be completed within one year of the date of separation. 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. When there is a discrepancy between the employee's claimed amount for reimbursement and what the IRS considers reasonable and the amounts claimed are higher than the normal charge for similar services in the locality, the IRS will consider the costs to be excessive and will disallow them. User profiles for moveLINQ access are appropriate for the job duties. Primary Stakeholders - The primary stakeholders are employees relocating, domestically and internationally, who have been authorized relocation allowances in the interest of the government. The authorized methods for transportation, movement and temporary storage of household goods include actual expense method and do-it-yourself moves. Individuals can no longer deduct or exclude moving expenses on their federal tax returns. 3. It also provides guidance to supervisory and administrative personnel who authorize, direct, review or certify payments for reimbursement of relocation expenses. 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. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. Employees are liable for all charges. Federal, state and local laws or carrier regulations may prohibit common carrier shipment of certain articles. Reviewing relocation reimbursements and reconciling payments annually to ensure tax withholding and taxable income are recorded properly. 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. 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. 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 must contact the Travel Management Center (TMC) to obtain transportation tickets for themselves and family members. Use of the relocation services contract to sell residence after approval by the Associate CFO for Financial Management. It's designed to ensure your move isn't just a way to ease your daily commute to work. 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 back of the form will be left blank except for the following statement in the Description column: "RITA claim for the Year 20XX. All requests for shipment of POV within CONUS must be approved by the Associate CFO for Financial Management. 3. Employees must include the day(s) they are away from the new official station for personal reasons on Form 4702, Temporary Quarters Subsistence Expenses for Thirty Days (30 Days). This term is synonymous with travel card, credit card, government issued-travel card and individual billed account (IBA). If the employee or a member of their immediate family does not hold full title to the property for which they are requesting reimbursement, the employee, will be reimbursed on a pro rata basis to the extent of the employee's equitable title interest in the residence. Expenses for the use of a taxi are limited to transportation to airports, or other carrier terminals, and places of lodging and may not be used to seek permanent residence. (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). Employees and their spouses may choose to complete a one-way househunting trip if time does not permit a round trip to seek permanent living quarters. The IRBL provides full value protection service at no additional cost to the employee. M&IE for the day(s) away from the new station are not reimbursable. 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. It covers foreign and domestic relocations. 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. The TQ period started June 1, for the employee and their immediate family. Approving officials are responsible for following the delegation orders when authorizing and approving relocation allowances for the relocating employee. Ensuring employees do not use excessive administrative leave for relocation travel and review any hours greater than 200. The employee must include a Debt Collection Repayment memo with their payment. Such expenses cannot be avoided by sublease or other arrangement. See IRM 1.32.13, Relocation Services Program, for additional information. The request is then forwarded to the Associate CFO for Financial Management for final approval. $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) Purpose - This IRM provides the policies and procedures for IRS employees who perform official relocation travel in the interest of the government. The reimbursement will be based on the standard CONUS per diem rate. 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. The technician will establish a receivable for the excess WTA, as the IRS overpaid federal taxes on the employee's behalf. Reviews are conducted to ensure vouchers and invoices are processed according to regulatory requirements and to ensure the expenses are included in gross income for tax compliance. Relocation Income Tax Allowance (RITA) -- The payment to the employee to cover the difference between the withholding tax allowance (WTA), if any, and the actual tax liability incurred by the employee as a result of their taxable relocation benefits; Relocation Income Tax Allowance (RITA) is paid whenever the actual tax liability exceeds the WTA. Non-foreign area --The states of Alaska and Hawaii, an area that includes, the Commonwealths of Puerto Rico and the Northern Mariana Islands, Guam, the United States (U.S.) Virgin Islands and the territories and possessions of the United States (excludes the former Trust Territories of the Pacific Islands, which are considered foreign areas for the purposes of the FTR). The requirements for classifying it as a job-related move included: W2 workers can no longer deduct this due to the new tax laws in effect. Advances are liquidated with each applicable relocation voucher. The technician is responsible for filing the appropriate withholding taxes for moving expenses for state, territorial, or District of Columbia returns and for transmitting the tax withholdings to the IRS. Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods. 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.

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