Processing third-party payments to moving companies for shipment of POVs, if approved. Employees must process their TDY expenses in the electronic travel system. 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. Transportation and temporary storage of household goods except if a government bill of lading is used, 1. This guide is intended to supplement the Federal Travel Regulations (FTR). Public Law 115-97 known as the "Tax Cuts and Jobs Act of 2017" was signed into law on December 22, 2017. Employees and their immediate family members may incur expenses after the signed document has been forwarded to the employee. The trip must also be taken in the MOST DIRECT ROUTE to qualify for non-taxable reimbursement. The following acronyms apply to this program: Employees should review the following IRMs: IRM 1.32.4, Government Travel Card Program, for information on the Travel Card Program and the Centrally Billed Government Travel Card Program, IRM 1.32.11, IRS City-to-City Travel Guide, for information on city-to-city travel, including domestic, foreign, invitational and emergency travel, IRM 1.32.13, Relocation Services Program, for information regarding the use of the relocation services contract. 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 basic relocation allowances program must be authorized on relocation authorization for basic moving expenses and approved by the business unit head of office or their designee as defined in Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements. 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. GSA provides the required data elements and report format for the annual report. The IRS does not offer a lump sum reimbursement for TQSE. The IRS will pay for an extra stop for charges assessed for one origin pick up and one destination delivery. 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. The approving official cannot authorize the employee a rental car while they wait for the arrival of their POV at the new OCONUS duty location. Withheld taxes may not be sufficient to cover the additional tax liability for the employee as a result of the higher tax bracket. 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. Employees must submit Form 13635, Manual Travel Authorization, prior to travel to receive reimbursement for overseas tour renewal travel and submit Form SF1012, Manual Travel Voucher, within five business days after completion of the trip. Shipment of a POV is a discretionary allowance that requires prior approval. En route transportation for immediate family, 1. Employees must immediately provide the CFO relocation coordinator with their actual place of residence within CONUS for future tour renewal travel. (4) IRM 1.32.12.4.2(1)(Table E), Transferred Employees, Added that for transferred employees returning from foreign or non-foreign OCONUS official station to place of actual residence for separation, IRS must pay or reimburse RITA. The technician will establish a receivable for the excess WTA, as the IRS overpaid federal taxes on the employee's behalf. IRS will not reimburse the cost of additional insurance purchased by the employee to cover authorized family members. 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. 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. Purpose - This IRM provides the policies and procedures for IRS employees who perform official relocation travel in the interest of the government. Federal, state and local laws or carrier regulations may prohibit common carrier shipment of certain articles. It is understood and agreed that regardless of whether or not an offer is presented by a ready, willing and able buyer: Itinerary invoice for common carrier transportation reflecting method of payment, Rental truck/towing equipment contract and receipt, Transportation Agreement (Posts of Duty in Non-Foreign OCONUS), Overseas Transportation-Service Agreement, IRS Relocation Travel-Cost Comparison Worksheet Driving vs. Form 8445, Statement of Income and Tax Filing Status does not require the approving officials signature. . Amending relocation authorizations for basic moving expenses, and amending relocation authorizations for basic plus moving expenses, to revise obligations when an entitlement (or expense) was not previously approved. 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 must pay the carrier directly if they sign a separate contract using the actual expense method in addition to the IRBL. Column 1, item 2: A TQSA under the DSSR may be authorized preceding final departure subsequent to the necessary vacating of residence quarters.Column 1, item 4: Allowed when the old and new official station are located in the United States. Check the GSA website for the most recent mileage rates when relocation travel is performed by POV. The maximum weight allowance of household goods that may be shipped and/or stored at government expense is 18,000 pounds net weight. A taxable payment to a moving company or a relocation services company is made on the employees behalf and withholding taxes must be collected. Relocation allowances for a short distance move, which is less than 50 miles from the old POD or residence, may only be authorized when it is determined by an IRS Deputy Commissioner to be in the best interest of the government with a written memorandum providing the exception. Shipment and/or storage of a POV when authorized within CONUS except if a government bill of lading is used, 5. Non-temporary storage of household goods, 6. ATTN: Debt Collection Unit If authorized, an employee and their immediate family can occupy TQ for a period not to exceed 60 days. 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. A TCS is a relocation 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. The business unit head of office is responsible for: Authorizing and approving basic relocation allowances program requests on relocation authorizations for basic moving expenses. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. 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. 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. 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. However, the result depends on the parameters of the established tax brackets. 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 Employees cannot use the IRS electronic travel system to request relocation advances or to enter relocation expenses. Relocation authorizations must be approved and obligated before expenses are incurred to cover anticipated relocation expenses. 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. Shipment of POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. Individuals can no longer deduct or exclude moving expenses on their federal tax returns. 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. 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 is to protect employees in the event that they decide to use the Relocation Services Program. There are days of storage in excess of the authorized number of days. 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). There are additional valuations of household goods. 4. The business unit must approve the employees extension and contact the CFO relocation coordinator 60 days before the expiration of the one-year limitation. Junior analysts review and approve relocation documents in moveLINQ and IFS. 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. The following chart below describes the internal controls in place for using the relocation travel program: This section provides IRS terms to supplement the FTR Chapter 300, Part 300-3, Glossary of Terms. Box 9002 They must contact their CFO relocation coordinator for assistance. 1.32.12.1.2 (04-14-2020) Authorities 5 U.S. Code (USC) Section 5707, Regulations and Reports Employees can claim both groceries and meals as part of their M&IE expenses. Approving shipment of a POV to an OCONUS and/or non-foreign area for the new post of duty (POD) per guidelines of each OCONUS location. Assisting employees with completing cost comparisons for shipping a POV. A list of the coordinators can be found on the relocation guidance website. 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. 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. For non-foreign OCONUS, the Department of Defense Per Diem, Travel and Transportation Allowances Committee establishes the per diem rate, and for foreign OCONUS, the Department of State establishes the per diem rates. For a lump-sum househunting trip, the expenses are reimbursed as follows: If an employee performs a househunting trip and their spouse does not, or if their spouse performs a househunting trip and the employee does not, multiply the applicable locality per diem rate by 5.00 (see https://www.gsa.gov/perdiem ). The law suspended qualified moving expense deductions along with the exclusion for employer reimbursements and payments of moving expenses effective January 1, 2018, for tax years 2018 through 2025. Box 9002 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. CFO relocation technicians are responsible for: Reviewing and paying relocation vouchers and invoices submitted for reimbursement. 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 CFO relocation coordinators are responsible for: Counseling and assisting relocating employees with relocation entitlements and allowances. Improve the overall effectiveness of an employee who is transferred or otherwise reassigned to a post of duty when it is in the government's interest for the employee to have use of a POV at the new official station. Employees are entitled to 60 days temporary quarters upon arrival at the new overseas post of duty. See IRM 1.32.13, Relocation Services Program, for additional information. Extended storage may begin 30 days before the tour begins and end 60 days after the tour is completed. Residence transaction expenses (sell, buy, or lease termination expenses). The IRS will not reimburse employees for any expenses incurred before the relocation authorization is approved. Employees and their authorized immediate family members are entitled to UAB allowance if the employee is transferred to an OCONUS location. 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. 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). Separate roles are established for analysts, junior analysts and technicians for processing relocation documents. That means the previous IRS distance test or "50 mile rule" and time test of 39 weeks in 12 months, are now moot. The biggest moving hurdle, practically and tax-wise, is the 50-mile distance test. Approving Form 4253-C, Relocation Travel Advance Requests. Temporary Quarters Subsistence Allowance (TQSA) -- The Temporary Quarters Subsistence Allowance (TQSA) is an allowance provided to assist with temporary lodging, meals, laundry and dry cleaning while occupying temporary quarters at a new post and permanent residence is not yet available, or when an employee is getting ready to depart post of duty permanently and must vacate residence. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. Your agent also may know a landscaper who can get the job done quickly. 2. The nature of the assignment may not be related to the new position. 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. 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. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official. Employees must include supporting documentation with Form 8741, Relocation Voucher. The amount cannot exceed the maximum rate of a grade GS-13 biweekly pay for the locality area of the new official station. 5% of the actual purchase price of the employee's residence at the new duty station. There are disallowed household goods items and restricted articles transported by the carrier. The extended storage is in the public's interest. Form 8445, Statement of Income and Tax Filing Status, and supporting documents are attached.". This term is synonymous with travel card, credit card, government issued-travel card and individual billed account (IBA). This IRM supplements the FTR by providing IRS-specific policies and procedures where needed. P.O. Such activities may relate to locating living quarters at the new POD (if a househunting trip was not authorized); sale of property; transportation and delivery of household goods; and securing utilities, driver's license and automobile tags. The IRS assumes responsibility for awarding the contract and paying the carrier transporting household goods, PBP&E and temporary storage using an IRBL. 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. Effective transfer or appointment date will not always coincide with the reporting date. 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. City-to-City - A form of travel to a place, away from an employee's official station, to which the employee is authorized to travel, which may involve an overnight stay or lodging expense. 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. 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. 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. Employees may not ship or store a trailer, airplane or any vehicle intended for commercial use. Ensuring that administrative leave is only used for official relocation activities. Employees must provide a written statement to their assigned CFO relocation coordinator that the mobile home or houseboat is their primary residence. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance, or their equivalent. Employees may contact one of the relocation coordinators for pre-transfer counseling. 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. Eligible travel costs include: Gas Oil Parking fees Tolls Authorized employees may ship their PBP&E in a separate lot, as an administrative expense, if their weight for household goods exceeds 18,000 pounds net weight. The RITA reimburses the employee for the federal and state tax withholdings on taxable relocation travel expenses. Employees should pay separately for personal expense items so that receipts submitted for reimbursement do not include non-reimbursable or unauthorized items. Travel to the new official station prior to the report date may only occur if the travel assignment is determined to be distinct from the new assignment and can be legitimately classified as temporary duty travel, in which case the payment of per diem may be authorized. 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. Program reports: The IRS completes the following reports: Aging unliquidated relocation obligations. A copy of the form should be submitted to the CFO relocation coordinator and maintained by the employee for their personal records. Reviewing Form 8518, Request for the Use of the Relocation Services Contract. The Associate CFO for Financial Management will return the package to Travel Policy and Review. 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. The amount of the moving allowance will be included in boxes 1, 3, and 5 of the employee's W-2. Program Goals: This IRM is designed to provide IRS guidance relating to incentive regulations found in 5 CFR 575. Extended storage of household goods when assigned to a designated isolated official station in CONUS, 6. Employees must submit a relocation voucher within 15 calendar days of completing or cancelling any of the relocation activities and liquidate the outstanding advance. This follows the distance guidelines found in Internal Revenue Service Publication 521, Moving Expenses. When employees undertake a TDY assignment en route to a new official location, their relocation travel to the new post of duty stops upon arrival at the TDY location.

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