This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. 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. 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 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. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods, 1. Residence transaction expenses (sell, buy, or lease termination expense), 3. 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 IRS will reimburse the employee the lower of the employees actual itemized daily meal costs or up to the maximum allowable amount for the employee and the authorized family members who are occupying TQ with the employee. Employees can claim both groceries and meals as part of their M&IE expenses. Transportation of a mobile home or boat used as a primary residence instead of the transportation of household goods. The IRS allowed these moving deductions only when the person was moving for job-related reasons. The IRS may authorize reimbursement: If employees are departing a POD in the U.S. for an OCONUS foreign post, employee may be granted up to 10 days of pre-departure subsistence. Employees can only claim reimbursement for one real estate transaction at the old station for either the cost of settling a lease or the sale of a residence. (1) This transmits revised IRM 1.32.12, Servicewide Travel Policies and Procedures, IRS Relocation Travel Guide. A RITA voucher reconciliation of the withholding tax allowance paid and the employees income tax bracket results in a negative payment to the employee. The taxable reimbursements are considered income to the employee and the additional income may place the employee into a higher tax bracket. Documentation requested may include, but will not be limited to: The current schedule of closing costs which applies to the area in which employee is buying or selling, Information concerning local custom and practices with respect to charging of closing costs which relate to either their sale or purchase and whether such costs are customarily paid by the seller or purchaser, Information on the local terminology used to describe the costs specified in paragraph (b) above. Signing requests for use of the basic plus relocation allowances program for shipment of POV and use of the relocation services contract, and forwarding to *CFO Relocation Basic Plus Requests@irs.gov for coordination in obtaining the signature of the Associate CFO for Financial Management. Shipment of a POV from OCONUS requires approval if the POV was not previously shipped to that OCONUS location, 4. Assisting employees with completing cost comparisons for shipping a POV. Primary Stakeholders - The primary stakeholders are employees relocating, domestically and internationally, who have been authorized relocation allowances in the interest of the government. Employees may claim reimbursement for the following miscellaneous expenses: Auto registration fees, if the POV is taken to the new duty station, Installation fees for cable and telephone, Refitting carpeting and draperies for new residence. Perishables including frozen foods, items requiring refrigeration or perishable plants unless: P.O. Employees must complete Form 13378, IRS Relocation Cost Comparison, and Form 14564, Request for Approval of Basic Plus Relocation Allowance Shipment of POV. The applicable per diem rate for a househunting trip is the standard CONUS rate if the actual expense method is chosen. 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. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. If the employees work involves recurring travel or varies on a recurring basis, the location where the work activities of the employees position of record are based is considered the regular place of work. Non-temporary storage of household goods, 6. An employees request for relief of the service agreement for failing to effect the transfer is denied and must be collected. Employees in training at Federal Law Enforcement Training Center (FLETC) will receive initial temporary storage not to exceed 180 days due to the length of the training class. 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. TQSE for 60 days and an extension up to an additional 60 days after approval by the approving official, 3. Employees cannot incur any travel expenses prior to approval. 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. The technician emails the RITA package which includes the instructions along with the necessary forms for filing a RITA claim. There are additional valuations of household goods. Items purchased as groceries must be used or consumed while occupying TQ. Travel Policy and Review will forward the request to the Associate CFO for Financial Management for approval or disapproval. M&IE for the day(s) away from the new station are not reimbursable. 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. Receipts are required for all lodging expenses, utilities and furniture rentals. TQSE are not authorized in a foreign area. 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. Employees may place their property on the market any time after the Relocation Authorization for Basic Moving Expenses, has been approved. Employees must complete an advance request Form 4253-C, Relocation Travel Advance Request, and submit by email or postal mail to: To receive a relocation advance employees must have: An approved Relocation Authorization for Basic Moving Expenses, An approved Form 4253-C, Relocation Travel Advance Request. The distance test does not take into consideration the location of a new residence. Employees must contact their assigned CFO relocation coordinator for assistance with entitlements and allowances for basic relocation allowances and basic plus relocation allowances. 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. The IRS does not offer a lump sum reimbursement for TQSE. 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. Such expenses cannot be avoided by sublease or other arrangement. If the travel to the new official station is an integral part of the new assignment, payment of per diem is not allowed and the beginning date of the travel is considered the employees report date. See IRM 1.32.13, Relocation Services Program, for additional information. 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. Employees cannot receive per diem at a TDY location when it becomes their permanent official station. 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. Transportation of an employees POV within CONUS, however, will be included in the employees gross income and subject to tax liability for those payments. Employees must be occupying their residence at the time they are notified of the transfer to be reimbursed for expenses incurred for residence transactions. Program Goals: This IRM is designed to provide IRS guidance relating to incentive regulations found in 5 CFR 575. The IRS Commissioner will return the request back to Travel Policy and Review. Advances should be kept to the minimum amount needed to cover the employees needs, but no more than 75% of the estimated reimbursable expenses expected to be incurred. 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. All last move home activities must be completed within one year of the date of separation. 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 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. 3. Shipment of POV within CONUS when the distance is 600 miles or more after approval by the Associate CFO for Financial Management. The extended storage is in the public's interest. 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. Advances are liquidated with each applicable relocation voucher.
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