If employees are departing a post in the U.S. for an OCONUS non-foreign post, employee may be granted a TQSE allowance. 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. When an employee does not file a claim, the IRS assumes that the RITA amount is zero. The IRS can reimburse an employee the cost of other types of lodging when there are no conventional lodging facilities in the area. If authorized, an employee and their immediate family can occupy TQ for a period not to exceed 60 days. All extensions for temporary storage must be requested and approved by the employees businesss unit approving official. Employees cannot use the IRS electronic travel system to request relocation advances or to enter relocation expenses. 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. Public Law 115-97 known as the "Tax Cuts and Jobs Act of 2017" was signed into law on December 22, 2017. It covers foreign and domestic relocations. The employee must sign a Form 4282, Twelve-Month-Service Agreement, for a domestic relocation (CONUS), a Form 10902, Overseas Transportation Service Agreement for a foreign (OCONUS) relocation or a Form 9803, Transportation Agreement for a non-foreign relocation (OCONUS). 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. P.O. 4. The maximum calculation is based on the standard CONUS rate and is reduced after the first 30 days of the TQ period. Use of the government travel card for TQ is not mandatory. Taxable moving expenses are paid as pay supplements and are subject to FICA, federal, and state taxes. 2. Other items include tips for meals, laundry and dry cleaning, utilities, furniture rental, telephone service (not installation), cable service, and internet charges when used for official business (not installation). The form can be found at the CFO website, select: Travel Guidance and then Travel Policy and Procedures. Transport -- A system or means of conveying people or goods from place to place by means of a vehicle, aircraft, or ship. (1) This transmits revised IRM 1.32.12, Servicewide Travel Policies and Procedures, IRS Relocation Travel Guide. Submitting signed and approved Form 8741, Relocation Voucher, to the technician, with receipts and supporting documentation within 15 calendar days after completion of the relocation activity and ensuring claimed relocation expenses are correct. The IRS can reimburse an employee for meals when obtaining lodging from family and friends. The IRS allowed these moving deductions only when the person was moving for job-related reasons. 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. Liquidating a relocation advance on a voucher or submitting a check to the debt collection unit for any amount due. Providing employees with a signed relocation authorization for basic moving expenses and relocation authorization amendment for basic plus moving expenses if necessary. Foreign area (see also non-foreign area)-- An area that includes the Trust Territories of the Pacific Islands situated both outside the continental United States (OCONUS) and the non-foreign areas. Federal Insurance Contributions Act (FICA) Tax -- A payroll tax or employment tax imposed by the federal government on both employees and employers to fund Social Security and Medicare. (6) IRM 1.32.12.6(3), Allowance for Househunting Trip Expenses, Updated section for clarification. 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. Program effectiveness: The CFO Travel Operations office completes the following to ensure the program is managed effectively: Monthly performance matrix that measures whether or not corrective actions are necessary. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-6, Allowance for Temporary Quarters Subsistence Expenses, including: Temporary quarters (TQ) refers to lodging obtained from private or commercial sources to be occupied temporarily (with the intent of moving to permanent quarters at a later date) by the employee and/or members of their immediate family who vacated the residence in which they were residing at the time the transfer was authorized. The IRS pays the total charges and will bill employees for the cost of transportation and other charges applicable to any excess weight. 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). This direct final rule also clarifies the 50-mile distance test definition for purposes of relocation expense allowances, where to find relocation mileage reimbursement rates when using a privately owned vehicle (POV) to travel from the old duty station to the new duty station, and other provisions of FTR Chapter 302 impacted by the new tax This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. The item requires no preliminary or en route services by the carrier such as watering or other preservative method. 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. Information regarding a hardship relocation program can be found on the relocation guidance website, or by contacting the designated points of contact in the business unit. 2. Any amount claimed must be reasonable and in proportion to the length of time employees occupy TQ. 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. The tax withholdings and reimbursements of moving expenses have an effect on the employees final tax liability. The approving official can authorize the mode of transportation that provides the minimum time en route and maximum time at the new official station, as follows: Expenses for reasonable local transportation costs including common carrier, local transit, rental car or a POV at the location of the new official station when househunting are allowed. 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. Each travel card reflects an individual account established in the travel cardholder's name. If the employee's immediate family members will be arriving at the new official station after the employee has entered TQ, the TQ period begins when the employee or any members of their immediate family initially enter TQ and the time shall run concurrently. 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. Employees should contact their assigned CFO relocation coordinator for assistance. If an employee dies before the separation retirement travel is completed, the IRS pays moving expenses for the family even if the family chooses a different destination other than the one chosen by the employee. 2. Junior analysts review and approve relocation documents in moveLINQ and IFS. Employees must file a separate travel voucher in Concur for any temporary duty expenses. Centrally Billed Account (CBA) - An account set up for travelers who do not have a government travel card for official IRS travel expenses, such as airline and train tickets. Employees may transport up to two POVs within CONUS to the new duty station provided each transportation is advantageous and cost effective to the IRS. At no time may an employee incur any travel expenses prior to approval. (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. The IRS has determined payment for extended storage of household goods for employees assigned to OCONUS locations will remain excluded from gross income and exempt from taxation. Per diem en route to new official station for new employee only, 2. The IRS will only reimburse for storage when an employee receives a notice to evacuate their immediate family and/or household goods from their OCONUS post of duty, employees may store their POV at a place determined to be reasonable by the IRS whether or not the POV is already located at, or being transported, to the post of duty. Transportation and temporary storage of household goods, 6. 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). 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. The one-year limit can be extended for an additional year by the employee through their approving official. IRS will not reimburse the cost of additional insurance purchased by the employee to cover authorized family members. 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. TQSE are not authorized in a foreign area. Extended storage may begin 30 days before the tour begins and end 60 days after the tour is completed. The CFO relocation coordinator will assign a mover within the GSA CHAMP program to perform a pre-move survey, pack, load, ship and store the household goods based upon the transferees individual needs. The IRS must consider the following to determine whether to ship a POV within CONUS: The cost of travel if the POV is transported, The productivity benefit derived from the employees accelerated arrival at the new station, The POV is in operating order, legally titled and tagged for driving, The distance to drive is 600 miles or more. Advances for regular travel cannot be mixed with relocation advances. Travel Policy and Review will forward the request to an IRS Deputy Commissioner for approval or disapproval. 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. 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 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. 3. 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. Beckley Finance Center 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. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official, 5. 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. 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. See IRM 1.32.13, Relocation Services Program, for additional information. The employee must complete: Form 8741, Relocation Voucher. The employee must use their government travel card or the centrally billed account (CBA) for transportation costs for themselves and their immediate family members. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Relocation Allowances, Part 30216, Allowance for Miscellaneous Expenses, including: If an employee elects the standard allowance rather than itemizing miscellaneous expenses, the IRS will reimburse the following amount without support or documentation: $650 or the equivalent of one weeks basic gross pay, whichever is the lesser of the amount, for employees relocating without an immediate family; $1,300 or the equivalent of two weeks basic gross pay, whichever is the lesser of the amount, for employees relocating with an immediate family member. The General Services Administration (GSA) is responsible for establishing governmentwide relocation policies and procedures. The employee must report in advance of the family, who remains at the old official station to sell the residence, ship household goods, complete the school term or adequate housing is not available at the new official station. However, they may not receive an advance if the POV is shipped by a government bill of lading. Under the actual method, the IRS will pay the mover for the entire invoice. 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. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. Employees are required to use their government travel card for themselves and authorized family members, househunting trip and en route travel in accordance with the rules governing the mandatory use of the government travel card. The UAB allowance is up to 350 pounds each for the employee and authorized family members ages 12 and above. The employee must begin their travel including transportation for the family and household goods after receiving an approved relocation authorization. En route transportation for immediate family, 1. Employees must provide a written statement to their assigned CFO relocation coordinator that the mobile home or houseboat is their primary residence. The IRS will reimburse all necessary emergency storage expenses for a POV including, but not limited to: Preparing the POV for storage and for use after storage. This follows the distance guidelines found in Internal Revenue Service Publication 521, Moving Expenses.
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