The IRS will not reimburse employees for groceries purchased for use after the TQ expires. Processing third-party payments to moving companies for household goods services including shipment, storage and delivery. Establishing billing documents for overweight charges and non-allowed charges. Employees may use the government travel card to pay for TQSE. 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. Beckley, WV 25802-9002. This section provides IRS guidance to supplement FTR Chapter 302, Relocation Allowances, Part 302-7, Transportation and Temporary Storage of Household Goods, Professional Books, Papers, and Equipment, and Baggage Allowance, including: Household goods traffic management program. Approving Form 4253-C, Relocation Travel Advance Requests. Program Goals: This IRM is designed to provide IRS guidance relating to incentive regulations found in 5 CFR 575. Shipment of a POV is a discretionary allowance that requires prior approval. They must contact the carrier within 75 days from the date of delivery to notify them of any loss or damage and to request a claim form. Assisting employees with preparation of forms to request basic plus relocation allowances. Performing a review of open relocation obligations quarterly to ensure timely processing of relocation allowances and deobligation of excess amounts. 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. Items that cannot be taken from the premises without damage to the item or premises. There are additional charges incurred for shipments originating and/or terminating at locations other than the authorized points of origin and destination. 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. Third-party services related to the shipment of the employee household goods, such as washer/dryer disconnect and reconnect of gas appliances that are determined to be necessary and incident to the move. The business units must submit the request for basic plus relocation allowances to Travel Policy & Review, *CFO Relocation Basic Plus Requests@irs.gov mailbox for review. The employee should immediately return to the old official station and begin their relocation. 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. However, if employees require service outside of these hours and the employee, the carrier, and the IRS do not agree in writing, the employee will be responsible for the charges. Beckley, WV 25802-9002. 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. Employees must reimburse the IRS for charges assessed if and when: The weight of the household goods exceeds the maximum pounds allowed. Non-taxable moving expenses are paid through accounts payable. Transportation of a mobile home in lieu of household good except if a government bill of lading is used, 5. 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. . The reimbursement will be based upon the U.S. locality rate. Employees are liable for all charges. There are debris pick up charges, if requested, within 30 days of delivery. The following terms and definitions apply to this program: Actual report date - The date when an employee or new appointee physically reports to the new or first official station and performs any integral work related to the transfer or appointment. Employees must include supporting documentation with Form 8741, Relocation Voucher. The Tax Deduction for Moving Expenses - The Balance Approving requests for basic plus allowances for shipment of privately-owned vehicles (POV) within the Continental United States (CONUS) and use of the Relocation Services Program. Employees must pay the carrier directly if they sign a separate contract using the actual expense method in addition to the IRBL. The employee will make all arrangements for the move without the involvement of the institution. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance, or their equivalent. Coordinating a report date with the gaining office approving official. Househunting per diem and transportation and for only the employee and spouse after approval by the approving official, 2. Transportation and temporary storage of household goods, 6. The requirements for classifying it as a job-related move included: However, the IRS will pay for property management services if approved by the Associate CFO for Financial Management. IRS Lowers Standard Mileage Rate for 2021 - SHRM The reimbursement will be based on the standard CONUS per diem rate. 1. The relocating employee is responsible for: Signing a Form 4282, Twelve-Month Service Agreement, for a domestic location within CONUS or Form 10902, Overseas Transportation - Service Agreement, for a foreign location Outside the Continental United States (OCONUS) or Form 9803, Transportation Agreement, for posts of duty in a non-foreign OCONUS location. This section provides IRS guidance to supplement FTR Chapter 302, Part 302-4, Allowances for Subsistence and Transportation including: Use of more than one POV for en route travel. Technicians review vouchers and invoices for accuracy, input data in moveLINQ and provide reports of tax withholdings to employees. 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. 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). It's designed to ensure your move isn't just a way to ease your daily commute to work. Receipts are required for all lodging expenses, utilities and furniture rentals. GSA provides the required data elements and report format for the annual report. 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. See IRM 1.32.1, Official IRS Local Travel Guide. Column 2, item 1a: Allowed for transfers to a non-foreign OCONUS location. The distance test does not take into consideration the location of a new residence. 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. There are no provisions for this type of expense under the IRS relocation policy. A relocation advance becomes 90 days old. 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. 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. All reimbursable expenses for short distance moves are taxable income and cannot be waived. Employees must complete an advance request Form 4253-C, Relocation Travel Advance Request, and submit by email or postal mail to: Temporary Change of Station (TCS) --The relocation of an employee 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. Reviewing relocation reimbursements and reconciling payments annually to ensure tax withholding and taxable income are recorded properly. Excused absence may only be approved if the cost of relocation (travel and transportation of household goods) is paid by the IRS.