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. This guide applies to all employees authorized by the IRS to relocate to a new official station in the interest of the government. The IRS may authorize a one-year extension, if extenuating circumstances exist including, but not limited to: Absence from official station for extended periods of time. The amount that the IRS will reimburse is limited to the cost of transporting the household goods and PBP&E in one lot not to exceed 18,000 pounds net weight from the authorized origin to the authorized destination. The IRS will reimburse all necessary emergency storage expenses for a POV including, but not limited to: Preparing the POV for storage and for use after storage. We plan to sell our home in WA and move to NC. 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). Use of the relocation services contract for property management services after approval by the Associate CFO for Financial Management, 1. The reimbursement will be based on the standard CONUS per diem rate. (11) IRM 1.32.12.17(3), Relocation Debts, Updated section for clarification. Perishables including frozen foods, items requiring refrigeration or perishable plants unless: 5% of the actual purchase price of the employee's residence at the new duty station. The basic plus relocation allowances program must be authorized on the relocation authorization amendment and approved by the business unit head of office or their designee. 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. 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. Employees must contact the Travel Management Center (TMC) to obtain transportation tickets for themselves and family members. 2. CFO relocation technicians are responsible for: Reviewing and paying relocation vouchers and invoices submitted for reimbursement. Employees cannot receive per diem at a TDY location when it becomes their permanent official station. If the FTR differs from the IRM, the FTR is the controlling legal authority. Give employees the opportunity to change their withholding (on Form W-4) to account for the relocation benefit and their tax liability. 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. The move must be made within one year of employment. Signing the amendments, if necessary, to the relocation authorization for basic moving expenses. 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. This section provides IRS guidance to supplement FTR Chapter 302, Subpart A, Part 302-1, General Rules. Form 8445, Statement of Income and Tax Filing Status does not require the approving officials signature. Employees must include the day(s) they are away from the new official station for personal reasons on Form 4702, Temporary Quarters Subsistence Expenses for Thirty Days (30 Days). Travel Policy and Review will forward the request to an IRS Deputy Commissioner for approval or disapproval. The purpose of the POV shipment allowance is to: Reduce the government's overall relocation costs by allowing transportation of a POV to the employee's official station, within CONUS or OCONUS, when it is advantageous and cost effective. 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. Submitting signed and approved Form 8741, Relocation Voucher, to the technician, with receipts and supporting documentation within 15 calendar days after completion of the relocation activity and ensuring claimed relocation expenses are correct. Arranging for a professional carrier to pack, load, ship and store the employees household goods, unaccompanied air baggage (UAB), and POV, if applicable, and preparing the Internal Revenue Bills of Lading (IRBL) for authorized services. This authority may be redelegated, in writing, by the business unit head of office to the director, Strategy and Finance or their equivalent. 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. Program Goals - The goals of this IRM are to ensure that IRS employees receive clear guidance and comply with the IRS relocation policies. The trip must also be taken in the MOST DIRECT ROUTE to qualify for non-taxable reimbursement. The IRS allowed these moving deductions only when the person was moving for job-related reasons. Beckley, WV 25802-9002 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. The business unit head of office is responsible for: Authorizing and approving basic relocation allowances program requests on relocation authorizations for basic moving expenses. (1) This transmits revised IRM 1.32.12, Servicewide Travel Policies and Procedures, IRS Relocation Travel Guide. 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. 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. ATTN: Debt Collection Unit Validating and entering information in the relocation system. GSA provides the required data elements and report format for the annual report. When eligibility ceases, storage at the IRS expense may continue until the beginning of the second month after the employees tour at the official station OCONUS terminates. Coordinating a report date with the gaining office approving official. 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.
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