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. 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. M&IE for the day(s) away from the new station are not reimbursable. Processing third-party payments to moving companies for household goods services including shipment, storage and delivery. 1. 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. Employees must be occupying their residence at the time they are notified of the transfer to be reimbursed for expenses incurred for residence transactions. The IRS allots a standard mileage rate (18 cents per mile for the first half of 2022 and 22 cents per mile for the second half of 2022) that you can use to calculate your travel expenses. Preparing relocation authorizations for basic moving expenses and relocation authorization amendments for basic plus moving expenses for approval, if applicable. Signing the amendments, if necessary, to the relocation authorization for basic moving expenses. An official website of the United States Government. Examples of such lodging include: Similar facilities or rooms that are not offered commercially, but made available to the public by area residents. The official station is one where the employee is not authorized to take or use the household goods. 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. The employee must complete: Form 8741, Relocation Voucher. 5. The IRS regulations state the employee must work full-time at least thirty-nine (39) weeks during the first twelve (12) months after relocating. Treasury Inspector General for Tax Administration. The IRS Commissioner will return the request back to Travel Policy and Review. 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. Use of the travel card for temporary quarters is encouraged but not mandatory. 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 cannot relocate to the new official station before they have received an approved relocation authorization for basic moving expenses, before incurring permanent change of station (PCS) or temporary change of station (TCS). 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. Employees must reimburse the IRS for charges assessed if and when: The weight of the household goods exceeds the maximum pounds allowed. The WTA also reimburses the employee the federal tax withholdings on the WTA itself, since the WTA is also considered income to the employee. Shipment and/or storage of a POV when authorized within CONUS except if a government bill of lading is used, 5. Employees should contact the CFO relocation coordinator for assistance for requesting an extension to temporary storage under the Basic Relocation Allowances Program. All aspects of the relocation must be completed within one year from the report date of the transfer, including settlement of real estate transactions. Relocation allowances are determined by the type of assignment as a new appointee, student trainee, transferee, overseas tour renewal employee, separating employee or employee performing a TCS. The maximum number of POVs that the approving official can authorize for en route travel is limited to the number of authorized licensed drivers, including the employee and immediate family members. Employees should contact their assigned CFO relocation coordinator for assistance. Performing a review of open relocation obligations quarterly to ensure timely processing of relocation allowances and deobligation of excess amounts. 3. Travel Policy and Review will forward the request to the Associate CFO for Financial Management for approval or disapproval. IRS forwards the relocation Form W-2, Wage and Tax Statement, to each eligible employee by January 31. Tickets may not be obtained from any other source. 3. (See IRM 1.32.13, Relocation Services Program for additional information on marketing requirements and use of the Relocation Services Program). Shipment is synonymous with transportation as used in the FTR 302, Relocation Allowances. 4. Each travel card reflects an individual account established in the travel cardholder's name. Employees cannot receive per diem at a TDY location when it becomes their permanent official station. 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. 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. See IRM 1.32.13, Relocation Services Program, for additional information. Travel Policy and Review is responsible for: Reviewing requests for basic plus allowances and coordinating the requests to Travel Management for further elevation to the Associate CFO for Financial Management for a decision. The employee is authorized to begin their travel, including transportation for the family and household goods after receiving an approved relocation authorization. Transportation and temporary storage of household goods, 4. Also allowed when instead of being returned to the former non-foreign OCONUS area official station, an employee is transferred in the interest of the government to a different non-foreign OCONUS area official station from which transferred when assigned to the non-foreign official station.Column 1, item 4: Also allowed when instead of being returned to the former CONUS area official station, an employee is transferred in the interest of the government to a different CONUS official station. 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. Box 9002 See IRM 1.32.1, Official IRS Local Travel Guide. This section provides IRS guidance and instructions to supplement FTR Chapter 302, Part 302-8, Allowances for Extended Storage of Household Goods including: Extended storage during assignment to isolated locations within CONUS, Extended storage during assignment OCONUS. Transportation of a mobile home except if a government bill of lading is used, 3. Signing and verifying information in the service agreement. Column 2, item 1a: Allowed for transfers to a non-foreign OCONUS location. If authorized, an employee and their immediate family can occupy TQ for a period not to exceed 60 days. 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. See IRM 1.32.11, IRS City-to-City Travel Guide, for information and entitlements while on temporary duty travel. 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. GSA provides the required data elements and report format for the annual report. 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. 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. Employees must submit the following forms for reimbursement of any real estate transactions: Form 4527, Employee Application for Reimbursement of Expense Incurred Upon Sale and/or Purchase of Residence, along with any receipts and documents pertaining to the sale or purchase of real estate, Receipts for allowable expenses paid outside of closing. Receiving an approved relocation authorization prior to incurring any relocation expenses. 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. Employees must notify their technician if they have any change of their tax status such as an amended tax return or tax audit that would change the information provided for calculation of the RITA. Employees are liable for all charges. 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: The negotiation and settlement of the employee's claim is between the employee and the carrier. Reviewing and approving an extension for an expired one-year time limitation for employees to claim relocation expenses for an additional one year not to exceed two years. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses. The extended storage is in the public's interest. Verifying that Form 8741, Relocation Voucher, are correct and filed within 15 calendar days after completion of each segment of the relocation activity. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. 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. 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. The travel regulations prohibit reimbursement of meals and incidental expenses (M&IE) unless travel is in excess of 12 hours and 300 miles for en route travel. The basic relocation allowances program includes mandatory allowances by move type as prescribed by the FTR: En route travel to new POD for employees and immediate family, Transportation of a mobile home or boat used as a primary residence in lieu of transportation of household goods, Transportation of household goods up to 18,000 pounds, with a 2,000 pound packing additive, and storage up to 60 days in a CONUS location or 90 days in an OCONUS location, Temporary storage for household goods may not exceed a total authorization of 150 days for CONUS locations or 180 days for OCONUS locations, Extended storage of household goods (for isolated official stations).
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