Beckley, WV 25802-9002 This term is synonymous with travel card, credit card, government issued-travel card and individual billed account (IBA). The WTA could exceed the RITA where the marginal tax rate is less than the supplemental wage withholding. Processing third-party payments to moving companies for shipment of POVs, if approved. 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. There are disallowed household goods items and restricted articles transported by the carrier. 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. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. Employees should pay separately for personal expense items so that receipts submitted for reimbursement do not include non-reimbursable or unauthorized items. Separate roles are established for analysts, junior analysts and technicians for processing relocation documents. P.O. Travel Policy and Review will forward the request to an IRS Deputy Commissioner for approval or disapproval. P.O. Per diem for en route travel ends, whether the arrival is prior to or subsequent to the date on the approved relocation authorization. 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. The IRS will not reimburse employees for expenses for local transportation expenses at the new post of duty as these are considered commuting cost and not reimbursable relocation expenses. Beckley, WV 25802-9002. 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. Relocation for current employees is allowable in situations where the employee is reassigned and the relocation is in the best interest of the institution. 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 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. 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. 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. Forwarding a copy of the service agreement to the servicing personnel office to be filed in the employees official personnel folder. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. 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. 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. 5% of the actual purchase price of the employee's residence at the new duty station. 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. 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 of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. Treasury Inspector General for Tax Administration. For example, if the employee enters TQ on June 1, and their immediate family enters TQ at another location on July 1. The technician sends the employee a statement of tax withholdings as each voucher is processed showing the voucher amount approved for payment, the WTA amount, and the federal, state and Federal Insurance Contributions Act (FICA) withholdings. 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 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. In accordance with 5 USC 5707 (c), Regulations and Reports, all agencies that spend more than $5 million on travel and relocation must provide an annual report to GSA by November 30. The IRS allowed these moving deductions only when the person was moving for job-related reasons. Employer-Paid Moving Expenses: Are They Taxable? - The Balance Extended storage of household goods only when assigned to a designated isolated official station in CONUS, 1. TQSE does not include transportation expenses incurred during occupancy of temporary quarters. The CFO relocation coordinator is responsible for making all the necessary arrangements for transporting household goods, PBP&E and temporary storage including, but not limited to: Pickup/delivery including debris pickup within 30 days of delivery. The official station is one where the employee is not authorized to take or use the household goods. 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). If the Commissioner determines that the separation was beyond the employees control and acceptable to the IRS, the employee will be relieved of all indebtedness normally arising from the early separation. 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. 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. Permanent Change of Station (PCS) -- An assignment of a new appointee to an official station or the transfer of an employee from one official station to another on a permanent basis. In accordance with IRM 6.610.1.3.9(1), IRS Hours of Duty, employees who are authorized moving expenses are required to obtain management approval to be excused from duty for the purpose of completing certain relocation transactions. Employees actual expenses must be itemized daily. Travel Policy and Review will provide the approval or disapproval request to the business unit and the CFO relocation coordinator electronically via email. The requirements for classifying it as a job-related move included: 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. Local transportation to and from point of storage. A copy of such memorandum of acceptance, stating that the expense of return travel and transportation will be allowed and the reasons therefore, shall be submitted to the *CFO Relocation Basic Plus Requests@irs.gov for review. Documentation to show the date the employee was informed of the transfer and the date the employee informed the lease holder, if timeliness of notification to the lease holder is a factor in the settlement charge. When filing the final voucher for a category of expense, employees must put an "F" in the box immediately preceding the expense being claimed in Block 15. Centralized Household Goods Traffic Management Program, Government Relocation Accounting Software, 1. 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 are liable for all charges. 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. 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 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. Erroneous advice by an IRS representative does not bind the government to pay a claim that is in violation of regulations. Reviewing relocation reimbursements and reconciling payments annually to ensure tax withholding and taxable income are recorded properly. (1) This transmits revised IRM 1.32.12, Servicewide Travel Policies and Procedures, IRS Relocation Travel Guide. ATTN: Debt Collection Unit Depending upon the type of expense employees are claiming, documentation includes, but is not limited to, the following: Vouchers submitted with missing receipts may be elevated to the Travel Policy and Review office for review and approval. Email -*CFO.BFC.Relocation@irs.gov 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. The applicable per diem rate for a househunting trip is the standard CONUS rate if the actual expense method is chosen. Expenses incurred by driving a POV will be limited to the constructive costs of common carrier for trips of 250 miles or more. Another Time Test You must have worked at your new location long enough to satisfy a third test: You worked full-time as an employee for at least 39 weeks during the 12 months following your move, or When the employee TQ period expires, it expires for their immediate family members as well. 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. Your agent also may know a landscaper who can get the job done quickly. Shipment of a POV to a foreign or non-foreign OCONUS location after approval by the approving official, 5. Providing employees with a signed relocation authorization for basic moving expenses and relocation authorization amendment for basic plus moving expenses if necessary. Non-temporary storage of household goods, 6. IRM 1.32.5, International Travel Office Procedures, for guidance on completing the necessary travel documents for international travel including the Form 1321, Authorization for Official Travel as well as visa and passport applications. Validating and entering information in the relocation system. Items purchased as groceries must be used or consumed while occupying TQ. The relocation allowances available to new appointees are as follows: When authorized, the IRS will pay or reimburse the following allowances for transferred employees: Table A: Transfer Between Official Stations in CONUS, Table B: Transfer from CONUS to Foreign or Non-Foreign OCONUS Official Station, Table C: Transfer from Foreign or Non-Foreign OCONUS Official Station to an Official Station in CONUS, Table D: Transfer Between Foreign or Non-Foreign OCONUS Official Stations, Table E: Return from Foreign or Non-Foreign OCONUS Official Station to Place of Actual Residence for Separation. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. Junior analysts review and approve relocation documents in moveLINQ and IFS. Moving Allowance : P-015 | policies.tbr.edu Processing Relocation Income Tax Allowance (RITA) reimbursement or billing document after reconciliation. 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. Internal controls are established to ensure the relocation program is managed effectively. 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. 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. The distance test does not take into consideration the location of a new residence. The item requires no preliminary or en route services by the carrier such as watering or other preservative method. Expenses for a flat rate for M&IE are not acceptable for reimbursement. The household goods carrier prepares a cost comparison between the authorized route and the route requested by the employee. c) the relocation will facilitate a planned reorganization or restructuring activity within an organization. When performing a one-way househunting trip, IRS considers all expenses for travel to the new official station as househunting expenses rather than en route travel.