Chapter 302-Relocation Allowances

• A-Introduction

• 302-1-General Rules

  • A-Applicability

    • 302-1.1-Who is eligible for relocation expense allowances under this chapter?

    • 302-1.2-Who is not eligible for relocation expense allowances under this chapter?

  • B-Requirement to Report Agency Data for Employee Relocation

    • 302-1.100-What is a comprehensive, automated relocation management system?

    • 302-1.101-What actions are agencies expected to take concerning the comprehensive, automated relocation management system?

• 302-2-Employee Eligibility Requirements

  • A-General Rules

    • 302-2.1-When may I begin my transfer or reassignment?

    • 302-2.2-May I relocate to my new official station before I receive a written travel authorization (TA)?

    • 302-2.3-What determines my entitlements and allowances for relocation?

    • 302-2.4-What is my effective transfer or appointment date?

    • 302-2.5-May I relocate from a location other than the location specified in my relocation travel authorization?

    • 302-2.6-May I be reimbursed for relocation expenses if I relocate to a new official station that does not meet the 50-mile distance test?

    • 302-2.7-What happens if I attempt to defraud the Government?

  • -Time Limits

    • 302-2.8-When may I begin my travel and transportation after receiving authorization to do so?

    • 302-2.9-When must I complete all aspects my relocation?

    • 302-2.10-If I am furloughed to perform active military duty, will I have to complete all aspects of the relocation within the time limitation?

    • 302-2.11-Does the 1-year time period in §302-2.9 include time that I cannot travel and/or transport my household effects due to shipping restrictions to or from my post of duty OCONUS?

    • 302-2.12-May the 1-year time limitation for completing all aspects of a relocation be extended?

  • -Service Agreements and Disclosure Statement

    • 302-2.13-What is a service agreement?

    • 302-2.14-Am I required to sign a service agreement when transferring within or outside the continental United States or performing renewal agreement travel and what is the minimum period of service?

    • 302-2.15-Will I be penalized for violation of my service agreement?

    • 302-2.16-Must I provide my agency with my actual place of residence as soon as I accept a transfer/appointment OCONUS?

    • 302-2.17-Must I sign a service agreement for a "last move home" relocation?

    • 302-2.18-What happens if I fail to sign a service agreement?

    • 302-2.19-Can my service agreement be voided by a subsequent service agreement?

    • 302-2.20-If I have more than one service agreement, must I adhere to each agreement separately?

    • 302-2.21-What is a duplicate reimbursement disclosure statement?

    • 302-2.22-Must I sign a duplicate reimbursement disclosure statement?

  • -Advancement of Funds

    • 302-2.23-May I receive an advance of funds for my travel and transportation expenses?

    • 302-2.24-What requirements must I meet to receive a travel advance?

    • 302-2.25-May I receive a travel advance for separation relocation?

  • B-Agency Responsibilities

    • 302-2.100-What internal policies must we establish before authorizing a relocation allowance?

    • 302-2.101-When may we authorize reimbursement for relocation expenses?

    • 302-2.102-Who must authorize and approve relocation expenses?

    • 302-2.103-How must we administer the authorization for relocation of an employee?

    • 302-2.104-What information must we provide on the TA?

    • 302-2.105-When an employee transfers between Federal agencies, who is responsible for paying the employee's relocation expenses?

    • 302-2.106-May we waive statutory or regulatory limitations relating to relocation allowances for employees relocating to/from remote or isolated locations?

  • -Time Limits

    • 302-2.110-Are there time factors that we must consider for allowing an employee to complete all aspects of relocation?

• B-Relocation Allowances

• 302-3-Relocation Allowance by Specific Type

  • A-New Appointee

    • 302-3.1-Who is a new appointee?

    • 302-3.2-As a new appointee or student trainee what relocation expenses may my agency pay or reimburse me for incident to a permanent change of station to my first official station?

    • 302-3.3-As a new appointee, are there any expenses that my agency will not pay?

    • 302-3.4-If my agency authorizes me allowances for relocation, must it pay all of the expenses listed in §302-3.2?

    • 302-3.5-If I travel to my first official station before I have been appointed, will I be reimbursed for my relocation expenses?

  • B-Transferred Employees

    • 302-3.100-What is a transferred employee?

    • 302-3.101-As a transferred employee what relocation allowances must my agency pay or reimburse to me?

  • C-Types of Transfers

  • -Relocation of Two or More Employed Immediate Family Members

    • 302-3.200-When a member of my immediate family who is also an employee and I are transferring to the same official station, may we both receive allowances for relocation?

    • 302-3.201-If my immediate family member and I both transfer to the same official station in the interest of the Government, may we both claim the same relocation expenses?

    • 302-3.202-If my immediate family member and I both transfer to the same official station, may we both claim the same relocation allowances for the same non-employee family member?

    • 302-3.203-If I am transferring in the interest of the Government and my employed immediate family member(s) transfer is not in the interest of the Government, will he/she receive relocation allowances?

    • 302-3.204-When an employed immediate family member and I are transferring in the interest of the Government, what information must we submit to our agency?

  • -Reduction in Force Relocation

    • 302-3.205-If my transfer is involuntary (due to i.e., reduction in force, cessation, or transfer of work), is it considered to be in the interest of the Government?

    • 302-3.206-If I am re-employed after a separation by reduction in force or transfer of functions, may my agency pay me a relocation allowance?

  • -Overseas Assignment and Return

    • 302-3.207-Am I eligible to receive relocation allowances for overseas assignment and return travel?

    • 302-3.208-What relocation expenses will my agency pay for my overseas assignment and return?

  • -Overseas Tour Renewal Agreement

    • 302-3.209-What is overseas tour renewal travel?

    • 302-3.210-What is an overseas tour of duty?

    • 302-3.211-What is an allowance for overseas tour renewal travel?

    • 302-3.212-How do I know if I am eligible to receive an allowance for overseas tour renewal travel?

    • 302-3.213-What allowances will I receive for tour renewal travel?

    • 302-3.214-May I receive reimbursement for tour renewal travel when my travel is between two places within the United States?

    • 302-3.215-Will I be reimbursed for tour renewal travel from a post of duty in Hawaii and return to a post of duty in Alaska or for such travel from a post of duty in Alaska and return to a post of duty in Hawaii?

    • 302-3.216-When must I begin my first tour renewal travel from Alaska or Hawaii?

    • 302-3.217-Will my family or I receive per diem for en route travel from my post of duty to my actual place of residence in the U.S.?

    • 302-3.218-Are there any special circumstances when my agency may authorize me travel and transportation expenses for my tour renewal travel in Alaska or Hawaii?

    • 302-3.219-Is there a limit on how many times I may receive reimbursement for tour renewal travel?

    • 302-3.220-May my family and I travel to another U.S. location (other than from my actual place of residence) under my tour renewal agreement?

    • 302-3.221-If I travel to another place in the U.S. (other than my actual place of residence) am I required to spend time at my actual place of residence to receive reimbursement?

    • 302-3.222-Will I be reimbursed if I travel to another overseas location (instead of the U.S.)?

    • 302-3.223-What happens if I violate my new service agreement under a tour renewal assignment?

    • 302-3.224-If I violate my new service agreement, will the Government reimburse me for return travel and transportation to my actual place of residence?

  • -Prior Return of Immediate Family Members

    • 302-3.225-If my immediate family member(s) return to the U.S. before me, will I be reimbursed for transporting part of my household goods with my family and the rest of my household goods when I return?

    • 302-3.226-Will the Government reimburse me if I am not eligible to return with my immediate family member(s) to the U.S. and choose to send them at my own expense?

    • 302-3.227-If I become divorced from my spouse or terminate my committed relationship with my domestic partner while OCONUS will I receive reimbursement to return my former spouse or domestic partner and dependents to the U.S.?

    • 302-3.228-Is my dependent who turned 21 while overseas entitled to return travel to my place of actual residence at the expense of the Government?

  • D-Relocation Separation

  • -Overseas to U.S. Return for Separation

    • 302-3.300-Must my agency pay for return relocation expenses for my immediate family and me once I have completed my duty OCONUS?

    • 302-3.301-May I transport my household goods to a location other than my actual place of residence when I separate from the Government?

    • 302-3.302-May my agency pay for my immediate family member(s) and my household goods to be returned to the U.S. before I complete my service agreement?

    • 302-3.303-May I claim reimbursement for the return of my immediate family member(s) or household goods more than once under one service agreement?

  • -SES Separation for Retirement

    • 302-3.304-Who is entitled to SES separation relocation allowances?

    • 302-3.305-Who is not eligible for SES separation relocation expense allowances?

    • 302-3.306-If I meet the conditions in §302-3.307, what expenses am I allowed under separation for retirement travel?

    • 302-3.307-Under what conditions may I receive separation relocation travel for my family and me?

    • 302-3.308-Do I have to provide my agency with any special documents before receiving reimbursement for moving expenses?

    • 302-3.309-Where should my travel and transportation begin?

    • 302-3.310-Where will I be authorized to separate?

    • 302-3.311-May I receive reimbursement for travel and transportation from an alternate location other than the duty station?

    • 302-3.312-Upon separation, if I elect to reside in a different geographical area which is less than 50 miles from my official station, will I receive reimbursement?

    • 302-3.313-May I have my household goods transported from more than one location?

    • 302-3.314-Is there a time limit when I must begin my travel and transportation upon separation?

    • 302-3.315-May I be granted an extension to the time limit for beginning my separation travel?

  • E-Employee's Temporary Change of Station

    • 302-3.400-What is a "temporary change of station (TCS)"?

    • 302-3.401-What is the purpose of a TCS?

    • 302-3.402-When am I eligible for a TCS?

    • 302-3.403-Who is not eligible for a TCS?

    • 302-3.404-Under what circumstances will my agency authorize a TCS?

    • 302-3.405-If my agency authorizes a TCS, do I have the option of electing payment of per diem expenses under part 301-11 of this title?

    • 302-3.406-How long must my assignment be for me to qualify for a TCS?

    • 302-3.407-What is the effect on my TCS reimbursement if my assignment lasts less than 6 months?

    • 302-3.408-What is the effect on my TCS reimbursement if my assignment lasts more than 30 months?

    • 302-3.409-Is there any required minimum distance between an official station and a TCS location that must be met for me to qualify for a TCS?

    • 302-3.410-Must I sign a service agreement to qualify for a TCS?

    • 302-3.411-What is my official station during my TCS?

  • -Expenses Paid Upon Assignment

    • 302-3.412-What expenses must my agency pay?

    • 302-3.413-Are there other expenses that my agency may pay?

  • -Expenses Paid During Assignment

    • 302-3.414-If my agency authorizes a TCS, will it pay for extended storage of my household goods?

    • 302-3.415-How long may my agency pay for extended storage of household goods?

    • 302-3.416-Is there any limitation on the combined weight of household goods I may transport and store at Government expense?

    • 302-3.417-Will I have to pay any income tax if my agency pays for extended storage of my household goods?

    • 302-3.418-May my agency pay for property management services when I am authorized a TCS?

    • 302-3.419-For what property may my agency pay property management services?

    • 302-3.420-How long may my agency pay for property management services?

    • 302-3.421-What are the income tax consequences if my agency pays for property management services?

  • -Expenses Paid Upon Completion of Assignment or Upon Separation From Government Service

    • 302-3.422-What expenses will my agency pay when I complete my TCS?

    • 302-3.423-If I separate from Government service upon completion of my TCS, what relocation expenses will my agency pay upon my separation?

    • 302-3.424-If I separate from Government service prior to completion of my TCS, what relocation expenses will my agency pay upon my separation?

    • 302-3.425-If I have been authorized successive temporary changes of station and reassigned from one temporary official station to another, what expenses will my agency pay upon completion of my last assignment or my separation from Government service?

  • -Permanent Assignment to Temporary Official Station

    • 302-3.426-How is payment of my TCS expenses affected if I am permanently assigned to my temporary official station?

    • 302-3.427-What relocation allowances may my agency pay when I am permanently assigned to my temporary official station?

    • 302-3.428-If I am permanently assigned to my temporary official station, is there any limitation on the weight of household goods I may transport at Government expense to my official station?

    • 302-3.429-Are there any relocation allowances my agency may not pay if I am permanently assigned to my temporary official station?

  • F-Agency Responsibilities

    • 302-3.500-What governing policies and procedures must we establish for paying a relocation allowance under this part 302-3?

    • 302-3.501-Must we establish any specific procedures for paying a relocation allowance to new appointees?

    • 302-3.502-What factors should we consider in determining whether to authorize a TCS for a long-term assignment?

  • -Service Agreements

    • 302-3.503-Must we require employees to sign a service agreement?

    • 302-3.504-What information should we include in a service agreement?

    • 302-3.505-How long must we require an employee to agree to the terms of a service agreement?

    • 302-3.506-May we pay relocation expenses if the employee violates his/her service agreement?

  • -New Appointees

    • 302-3.507-Once we authorize relocation expenses for new appointees or student trainees what expenses must we pay?

    • 302-3.508-What relocation expenses are not authorized for new appointees or student trainees?

  • -Overseas Assignment and Return

    • 302-3.509-What policies must we follow when appointing an employee to an overseas assignment?

    • 302-3.510-When must we pay return travel for immediate family members?

    • 302-3.511-What must we consider when determining return travel for immediate family member(s) for compassionate reasons prior to completion of the service agreement?

    • 302-3.512-How many times are we required to pay for an employee's return travel?

  • -Overseas Tour Renewal Travel

    • 302-3.513-May we allow a travel advance for tour renewal agreement travel?

    • 302-3.514-Under what conditions must we pay for tour renewal agreement travel?

    • 302-3.515-What special rules must we apply for reimbursement of tour renewal travel for employees stationed, assigned, appointed or transferred to/from Alaska or Hawaii?

  • -SES Separation for Retirement

    • 302-3.516-What must we do before issuing payment for SES separation-relocation travel?

    • 302-3.517-May we issue travel advances for separation relocation?

• C-Permanent Change of Station (PCS) Allowances for Subsistence and Transportation Expenses

• 302-4-Allowances for Subsistence and Transportation

  • A-Eligibility

    • 302-4.1-What is a permanent change of station (PCS)?

    • 302-4.2-Am I eligible for subsistence and transportation allowances for PCS travel under this part?

  • B-Travel Expenses

    • 302-4.100-What PCS travel expenses will my immediate family members receive?

    • 302-4.101-Must my immediate family member(s) and I begin PCS travel at the old official station and end at the new official station?

  • C-Per Diem

    • 302-4.200-What per diem rate will I receive for en route relocation travel within CONUS?

    • 302-4.201-How are my authorized en route travel days and per diem determined for relocation travel?

    • 302-4.202-Are there any circumstances in which a per diem allowance for my immediate family members is not allowed?

  • -Transferred Employees Only

    • 302-4.203-How much per diem will my spouse or domestic partner receive if he/she accompanies me while I am performing PCS travel?

    • 302-4.204-If my spouse or domestic partner does not accompany me but travels unaccompanied at a different time, what per diem rate will he/she receive?

    • 302-4.205-If my spouse or domestic partner and I travel on the same days along the same general route by using more than one POV, is my spouse or domestic partner considered unaccompanied?

    • 302-4.206-How much per diem will my immediate family receive?

  • D-Mileage Rates for Use of POV

    • 302-4.300-What is the POV mileage rate for PCS travel?

    • 302-4.301-Do the rates in §302-4.300 apply if I am performing overseas tour renewal agreement travel?

    • 302-4.302-Are there circumstances that would allow me to receive a higher mileage rate OCONUS?

    • 302-4.303-For relocation within the continental United States (CONUS), may I use the actual expense method of reimbursement instead of the POV mileage rate specified in §302-4.300?

    • 302-4.304-For relocation outside the continental United States (OCONUS), may my agency allow actual expense reimbursement instead of the POV mileage rate for PCS travel?

  • E-Daily Driving Distance Requirements

    • 302-4.400-Will I be required to drive a minimum distance per day?

    • 302-4.401-Are there exceptions to this daily minimum?

    • 302-4.402-Will I be required to document the circumstances causing the delay?

    • 302-4.403-Does this exception require authorization by my approving official?

  • F-Use of More Than One POV

    • 302-4.500-If I am authorized to use more than one POV, what are the allowances?

    • 302-4.501-If I use an additional POV that was not authorized for PCS travel, will I be reimbursed for the additional POV?

  • G-Advance of Funds

    • 302-4.600-May I request an advance of funds for per diem and mileage allowances for PCS travel?

  • H-Agency Responsibilities

    • 302-4.700-What governing policies must we establish for payment of allowances for subsistence and transportation expenses?

    • 302-4.701-What PCS travel expenses must we pay?

    • 302-4.702-What PCS travel expenses must we pay for the employee's immediate family members?

    • 302-4.703-How do we compute the per diem for an established minimum driving distance per day?

    • 302-4.704-Must we require a minimum driving distance per day?

    • 302-4.705-What are the allowances if the employee uses more POVs than authorized?

• 302-5-Allowance for Househunting Trip Expenses

  • A-Employee's Allowance for Househunting Trip Expenses

    • 302-5.1-What is a "househunting trip"?

    • 302-5.2-What is the purpose of the househunting trip expenses allowance?

    • 302-5.3-Am I eligible for a househunting trip expenses allowance?

    • 302-5.4-Who is not eligible for a househunting trip expenses allowance?

    • 302-5.5-Must my agency authorize payment of a househunting trip expenses allowance?

    • 302-5.6-Under what circumstances will I receive a househunting trip expenses allowance?

    • 302-5.7-Who may travel on a househunting trip at Government expense?

    • 302-5.8-How many househunting trips may my agency authorize in connection with a particular transfer?

    • 302-5.9-May my spouse and I perform separate househunting trips at Government expense?

    • 302-5.10-How soon may I and/or my spouse begin a househunting trip?

    • 302-5.11-Is there a time limit on the duration of a househunting trip?

    • 302-5.12-When must my househunting trip be completed?

    • 302-5.13-What methods may my agency use to reimburse me for househunting trip expenses?

    • 302-5.14-What transportation expenses will my agency pay?

    • 302-5.15-Must I document my househunting trip expenses to receive reimbursement?

    • 302-5.16-May I receive an advance of funds for househunting trip expenses?

    • 302-5.17-Am I in a duty status when I perform a househunting trip?

    • 302-5.18-May I retain any balance left over from my househunting reimbursement if my lump sum is more than adequate to cover my househunting trip?

  • B-Agency Responsibilities

    • 302-5.100-How should we administer the househunting trip expenses allowance?

    • 302-5.101-What governing policies must we establish for the househunting trip expenses allowance?

    • 302-5.102-Under what circumstances may we authorize a househunting trip?

    • 302-5.103-What modes of transportation may we authorize for a househunting trip?

    • 302-5.104-What factors must we consider in determining whether to offer an employee the lump sum househunting trip subsistence expense reimbursement option?

• 302-6-Allowance for Temporary Quarters Subsistence Expenses

  • A-General Rules

    • 302-6.1-What are "temporary quarters?"

    • 302-6.2-What are "temporary quarters subsistence expenses (TQSE)"?

    • 302-6.3-What is the purpose of the TQSE allowance?

    • 302-6.4-Am I eligible for a TQSE allowance?

    • 302-6.5-Who is not eligible for a TQSE allowance?

    • 302-6.6-Must my agency authorize payment of a TQSE allowance?

    • 302-6.7-Under what circumstances will I receive a TQSE allowance?

    • 302-6.8-Who may occupy temporary quarters at Government expense?

    • 302-6.9-Where may I/we occupy temporary quarters at Government expense?

    • 302-6.10-May my immediate family and I occupy temporary quarters at different locations?

    • 302-6.11-What methods may my agency use to reimburse me for TQSE?

    • 302-6.12-Must I document my TQSE to receive reimbursement?

    • 302-6.13-How soon may I/we begin occupying temporary quarters at Government expense?

    • 302-6.14-How is my TQSE allowance affected if my temporary quarters become my permanent residence quarters?

    • 302-6.15-May I receive an advance of funds for TQSE?

    • 302-6.16-May I receive a TQSE allowance if I am receiving another subsistence expenses allowance?

    • 302-6.17-Am I eligible for a TQSE allowance if I transfer to a foreign area?

    • 302-6.18-May I be reimbursed for transportation expenses incurred while I am occupying temporary quarters?

  • B-Actual TQSE Method of Reimbursement

    • 302-6.100-What am I paid under the actual TQSE reimbursement method?

    • 302-6.101-May my agency reduce my TQSE allowance below the "maximum allowable amount"?

    • 302-6.102-What is the "applicable per diem rate" under the actual TQSE reimbursement method?

    • 302-6.103-What is the latest period for which actual TQSE reimbursement may begin?

    • 302-6.104-How long may I be authorized to claim actual TQSE reimbursement?

    • 302-6.105-What is a "compelling reason" warranting extension of my authorized period for claiming an actual TQSE reimbursement?

    • 302-6.106-May I interrupt occupancy of temporary quarters?

    • 302-6.107-What effect do partial days of temporary quarters occupancy have on my authorized period for claiming actual TQSE reimbursement?

    • 302-6.108-When does my authorized period for claiming actual TQSE reimbursement end?

    • 302-6.109-May the period for which I am authorized to claim actual TQSE reimbursement for myself be different from that of my immediate family?

    • 302-6.110-What effect do partial days have on my actual TQSE reimbursement?

    • 302-6.111-May I and/or my immediate family occupy temporary quarters longer than the period for which I am authorized to claim actual TQSE reimbursement?

  • C-Lump Sum Payment

    • 302-6.200-What am I paid under the TQSE lump sum payment method?

    • 302-6.201-How do I determine the amount of my TQSE lump sum payment?

    • 302-6.202-Will I receive additional TQSE reimbursement if my TQSE lump sum payment is not adequate to cover my actual TQSE?

    • 302-6.203-May I retain any balance left over from my TQSE lump sum payment if such payment is more than adequate?

    • 302-6.204-Am I required to file a voucher after occupying temporary quarters if I selected the TQSE lump sum payment?

  • D-Agency Responsibilities

    • 302-6.300-How should we administer the TQSE allowance?

    • 302-6.301-What governing policies must we establish for the TQSE allowance?

    • 302-6.302-Under what circumstances may we authorize the TQSE allowance?

    • 302-6.303-What factors should we consider in determining whether the TQSE allowance is actually necessary?

    • 302-6.304-What factors should we consider in determining whether to offer an employee a lump sum payment option for TQSE?

    • 302-6.305-Must we require transferees to sign a statement that TQSE will be incurred?

    • 302-6.306-When must we make the lump sum TQSE payment to the transferee?

    • 302-6.307-What factors should we consider in determining whether quarters are temporary?

• D-Transportation and Storage of Property

• 302-7-Transportation and Temporary Storage of Household Goods, Professional Books, Papers, and Equipment, (PBP&E) and Baggage Allowance

  • A-General Rules

    • 302-7.1-Who is eligible for the transportation and temporary storage of household goods (HHG) at Government expense?

    • 302-7.2-What is the maximum weight of HHG that may be transported or stored at Government expense?

    • 302-7.3-May HHG be transported or stored in more than one lot?

    • 302-7.4-Who pays for shipping professional books, papers, and equipment (PBP&E)?

    • 302-7.5-What happens if the HHG shipment includes PBP&E, and it might exceed, or did exceed, the 18,000 pounds net weight allowance?

    • 302-7.6-What are the authorized origin and destination points for the transportation of HHG and PBP&E.

    • 302-7.7-May the origin and destination points be other than that prescribed in §302-7.6?

    • 302-7.8-At what location can CONUS-to-CONUS or OCONUS-to-CONUS HHG shipments be temporarily stored?

    • 302-7.9-What are the time limits for the temporary storage of authorized HHG shipments?

    • 302-7.10-What are the reasons that would justify the additional storage beyond the initial 60 days CONUS and 90 days OCONUS limits?

    • 302-7.11-Is property acquired en route eligible for transportation at Government expense?

    • 302-7.12-What is the Government's liability for loss or damage to HHG?

    • 302-7.13-What are the various methods of shipping HHG and how is the weight determined for each type of shipment?

    • 302-7.14-What methods of transporting and paying for the movement of HHG, PBP&E and temporary storage are authorized?

    • 302-7.15-Are there any disadvantages to using the commuted rate method for transporting HHG, PBP&E and temporary storage?

    • 302-7.16-Must I use the methods selected by my agency for transportation and temporary storage of my HHG and PBP&E?

    • 302-7.17-Is the maximum weight allowance for HHG and temporary storage limited when quarters are furnished or partly furnished by the Government OCONUS or upon return to CONUS?

    • 302-7.18-May PBP&E be transported at Government expense upon returning to CONUS for separation from Government service, after completion of an OCONUS assignment?

    • 302-7.19-Who is liable for any loss or damage to HHG incident to an authorized relocation?

    • 302-7.20-Should I include items that are irreplaceable or of extremely high monetary or sentimental value in my HHG shipment?

    • 302-7.21-If my HHG shipment includes an item for which a weight additive is assessed by the HHG carrier (e.g., boat, trailer, ultralight vehicle), am I responsible for payment?

  • B-Commuted Rate

    • 302-7.100-How are the charges of transporting HHG, and temporary storage calculated?

    • 302-7.101-Where can the commuted rate schedules for the transportation of HHG, and temporary storage be found?

    • 302-7.102-How is the mileage distance determined under the commuted rate method?

    • 302-7.103-How are the charges calculated when a carrier charges a minimum weight, but the actual weight of HHG, PBP&E and temporary storage is less than the minimum weight charged?

    • 302-7.104-What documentation must be provided for reimbursement?

    • 302-7.105-May an advance of funds be authorized for transporting HHG and temporary storage?

    • 302-7.106-What documentation is required to receive an advance under the commuted rate method?

    • 302-7.107-May my HHG be temporarily stored at Government expense?

    • 302-7.108-What temporary storage expenses will be reimbursed?

    • 302-7.109-Are receipts required?

    • 302-7.110-Is there a reimbursement limit?

  • C-Actual Expense Method

    • 302-7.200-How are charges paid and who makes the arrangements for transporting HHG, PBP&E and temporary storage under the actual expense method?

    • 302-7.201-Is temporary storage in excess of authorized limits and excess valuation of goods and services payable at Government expense?

  • D-Baggage Allowance

    • 302-7.300-When may I be authorized an unaccompanied air baggage (UAB) shipment?

    • 302-7.301-Is my UAB shipment in addition to the 18,000 pounds net weight of the HHG weight allowance?

    • 302-7.302-What is the maximum weight allowance for a UAB shipment?

    • 302-7.303-When may my agency authorize the shipment of UAB by expedited means?

    • 302-7.304-Who makes arrangements for transporting my UAB?

    • 302-7.305-When must my agency ship my UAB?

  • E-Agency Responsibilities

    • 302-7.400-What policies and procedures must we establish for this subpart?

    • 302-7.401-What method of transportation and payment should we authorize for shipment and temporary storage of HHG?

    • 302-7.402-What method of transportation and payment should we authorize for shipment of PBP&E and UAB?

    • 302-7.403-What guidelines must we follow when authorizing transportation of PBP&E as an administrative expense?

    • 302-7.404-Are separate weight certificates required when HHG are shipped under the actual expense method and PBP&E are shipped as an administrative expense in the same lot?

    • 302-7.405-How must we arrange and pay for transportation of HHG and UAB, if we have authorized actual expense for transportation?

• 302-8-Allowances for Extended Storage of Household Goods (HHG)

  • A-General

    • 302-8.1-When may extended storage of HHG be authorized?

    • 302-8.2-What is the purpose of extended storage?

    • 302-8.3-How will I know when my agency has made a decision to authorize extended storage of my HHG?

    • 302-8.4-May I receive an advance of funds for storage allowances covered by this part?

  • B-Extended Storage During Assignment to Isolated Locations in the Continental United States (CONUS)

    • 302-8.100-What is the policy for extended storage of HHG during assignment to isolated locations in CONUS?

    • 302-8.101-What are the criteria for determining whether an official station is an isolated official station for purposes of this part?

    • 302-8.102-Am I eligible for extended storage of HHG and personal effects?

    • 302-8.103-Where may my HHG be stored?

    • 302-8.104-What are the allowable costs for storage?

    • 302-8.105-May I transport a portion of my HHG to the official station and store the remainder at Government expense?

    • 302-8.106-May I change from temporary to extended storage?

    • 302-8.107-May I change from storage at personal expense to extended storage at Government expense?

    • 302-8.108-What is the authorized time period for extended storage of my HHG?

  • C-Extended Storage During Assignment Outside the Continental United States (OCONUS)

    • 302-8.200-Am I eligible for extended storage during assignment OCONUS?

    • 302-8.201-Am I entitled to reimbursement for extended storage of HHG?

    • 302-8.202-Do provisions for the place, choice, or type of storage, allowable costs, or partial storage during assignment OCONUS differ from those prescribed for storage during assignment to isolated locations in CONUS?

    • 302-8.203-What is the authorized time period for extended storage of my HHG?

  • D-Storage During School Recess for Department of Defense Overseas Dependents School (DoDDS) Teachers

    • 302-8.300-Under what authority am I provided storage during school recess?

    • 302-8.301-What obligations do I have if I do not report for service at the beginning of the next school year?

  • E-Agency Responsibilities

    • 302-8.400-What policies must we establish for the allowance for extended storage of HHG?

    • 302-8.401-How should we administer the authorization and payment of extended storage of HHG?

    • 302-8.402-May we allow the employee to determine options in the preference of his/her storage?

• 302-9-Allowances for Transportation and Emergency or Temporary Storage of a Privately Owned Vehicle

  • A-General Rules

    • 302-9.1-What is a "privately owned vehicle (POV)"?

    • 302-9.2-What is an "official station" for purposes of this part?

    • 302-9.3-What is a "post of duty" for purposes of this part?

    • 302-9.4-What are the purposes of the allowance for transportation of a POV?

    • 302-9.5-What expenses may I be allowed for storage of a POV when on a permanent or temporary assignment?

    • 302-9.6-What is the purpose of the allowance for emergency or temporary storage of a POV?

    • 302-9.7-What POV transportation and emergency or temporary storage may my agency authorize at Government expense?

    • 302-9.8-Must my agency authorize transportation or emergency or temporary storage of my POV?

    • 302-9.9-What type of POV may I be authorized to transport, and if necessary, store under emergency or temporary circumstances?

    • 302-9.10-For what transportation expenses will my agency pay?

    • 302-9.11-For what POV emergency or temporary storage expenses will my agency pay?

    • 302-9.12-May I receive an advance of funds for transportation and emergency or temporary storage of my POV?

    • 302-9.13-May my agency determine that driving my POV is more advantageous and limit my reimbursement to what it would cost to drive my POV?

  • B-Transportation

  • -General

    • 302-9.100-Who is eligible for transportation of a POV to a post of duty?

    • 302-9.101-In what situations may my agency authorize transportation of a POV to my post of duty?

    • 302-9.102-How many POV's may I transport to a post of duty?

    • 302-9.103-Do I have to ship my POV to my actual post of duty?

    • 302-9.104-What may I do if there is no port or terminal at the point of origin and/or destination?

  • -POV Transportation at Time of Assignment

    • 302-9.140-Under what specific conditions may my agency authorize transportation of a POV to my post of duty upon my assignment to that post of duty?

    • 302-9.141-What is the "authorized point of origin" when I transport a POV to my post of duty?

    • 302-9.142-What will I be reimbursed if I transport a POV from a point of origin that is different from the authorized point of origin?

    • 302-9.143-When I am authorized to transport a POV, may I have the manufacturer or the manufacturer's agent transport a new POV from the factory or other shipping point directly to my post of duty?

  • -POV Transportation Subsequent to the Time of Assignment

    • 302-9.170-Under what specific conditions may my agency authorize transportation of a POV to my post of duty subsequent to the time of my assignment to that post?

    • 302-9.171-If circumstances warrant an authorization to transport a POV to my post of duty after my assignment to the post of duty, must I sign a new service agreement?

    • 302-9.172-Under what conditions may my agency authorize transportation of a replacement POV to my post of duty?

    • 302-9.173-How many replacement POV's may my agency authorize me to transport to my post of duty at Government expense?

    • 302-9.174-What is the "authorized point of origin" when I transport a POV, including a replacement POV, to my post of duty subsequent to the time of my assignment to that post of duty?

    • 302-9.175-When I am authorized to transport a POV, including a replacement POV, to my post of duty subsequent to the time of my assignment to that post of duty, may I have the manufacturer or the manufacturer's agent transport a new POV from the factory or other shipping point directly to my post of duty?

  • C-Return Transportation of a POV From a Post of Duty

    • 302-9.200-When am I eligible for return transportation of a POV from my post of duty?

    • 302-9.201-In what situations will my agency pay to transport a POV from my post of duty?

    • 302-9.202-When do I become entitled to return transportation of my POV from my post of duty to an authorized destination?

    • 302-9.203-Is there any circumstance under which I may be authorized to transport my POV from a post of duty before completing my service agreement?

    • 302-9.204-What is the "authorized point of origin" when I transport my POV from my post of duty?

    • 302-9.205-What is the "authorized destination" of a POV transported under this subpart?

    • 302-9.206-What should I do if there is no port or terminal at my authorized point of origin or authorized destination when I transport a POV from my post of duty?

    • 302-9.207-What will I be reimbursed if I transport my POV from a point of origin or to a destination that is different from my authorized origin or destination?

    • 302-9.208-If I retain my POV at my post of duty after conditions change to make use of the POV no longer in the best interest of the Government, may I transport it at Government expense from the post of duty at a later date?

    • 302-9.209-Under what conditions may my agency authorize me to transport from my post of duty a replacement POV purchased at that post of duty?

  • D-Transportation of a POV Within the Continental United States (CONUS)

    • 302-9.300-When am I eligible for transportation of my POV within CONUS at Government expense?

    • 302-9.301-Under what conditions may my agency authorize transportation of my POV within CONUS?

    • 302-9.302-How many POV's may I be authorized to transport within CONUS?

    • 302-9.303-If I am authorized to transport my POV within CONUS, where must the transportation originate?

    • 302-9.304-If I am authorized to transport my POV within CONUS, what must the destination be?

  • E-Emergency Storage of a POV

    • 302-9.400-When am I eligible for emergency storage of my POV?

    • 302-9.401-Where may I store my POV if I receive notice to evacuate my immediate family and/or household goods from my post of duty?

  • F-Temporary Storage of a POV

    • 302-9.500-When am I eligible for temporary storage of a POV?

    • 302-9.501-How many POVs will be eligible for storage and for how long will my agency authorize the storage?

    • 302-9.502-What expenses may my agency authorize for temporary storage of my POV?

  • G-Agency Responsibilities

    • 302-9.600-What means of transportation may we authorize for POV's?

    • 302-9.601-How many POV's may we authorize for transportation at Government expense?

    • 302-9.602-How should we administer the allowances for transportation and emergency storage of a POV?

    • 302-9.603-What governing policies must we establish for the allowances for transportation and emergency storage of a POV?

    • 302-9.604-Under what condition may we authorize transportation of a POV to a post of duty?

    • 302-9.605-What factors must we consider in deciding whether to authorize transportation of a POV to a post of duty?

    • 302-9.606-What must we consider in determining whether transportation of a POV within CONUS is cost effective?

• 302-10-Allowances for Transportation of Mobile Homes and Boats Used as a Primary Residence

  • A-Eligibility and Limitations

    • 302-10.1-May I be reimbursed for transporting my mobile home instead of an HHG shipment?

    • 302-10.2-Are there any eligibility requirements?

    • 302-10.3-What is the maximum amount my agency may authorize me to receive for transporting a mobile home?

    • 302-10.4-Are there any geographic limitations for transportation of a mobile home?

    • 302-10.5-May I transport a mobile home over water?

    • 302-10.6-Are the allowances for transporting a mobile home in addition to the allowances for per diem, mileage, and transportation expenses, for me and my immediate family member(s)?

  • B-Computation of Distance

    • 302-10.100-What distance will my agency allow for points of origin and destination within CONUS and Alaska?

    • 302-10.101-Must I furnish actual odometer readings on the travel claim?

  • C-Computation of Allowances

    • 302-10.200-What costs are allowable when a commercial carrier transports my mobile home overland or over water?

    • 302-10.201-What is the mileage allowance when you transport a mobile home overland by a POV?

    • 302-10.202-Am I entitled to any other allowances when I transport my mobile home by POV?

    • 302-10.203-What are my allowances when a mobile home is transported partly by commercial carrier and partly by POV?

    • 302-10.204-What costs are allowed for preparing a mobile home for shipment?

    • 302-10.205-Are there any costs for preparation that are not allowed?

    • 302-10.206-May my agency assume direct responsibility for the costs of preparing and transporting my mobile home?

    • 302-10.207-Am I responsible for excess or non-allowable charges?

  • D-Advance of Funds

    • 302-10.300-May I receive an advance of funds when a commercial carrier transports the mobile home?

    • 302-10.301-May I receive an advance of funds when payment is made directly to the carrier by my agency?

  • E-Agency Responsibilities

    • 302-10.400-What policies must we establish for authorizing transportation of a mobile home?

    • 302-10.401-Are the allowances for transporting a mobile home in addition to the allowances for per diem, mileage, and transportation expenses, for an employee and immediate family member(s)?

    • 302-10.402-What costs must we pay a commercial carrier for transporting a mobile home?

    • 302-10.403-What costs must we allow for preparing a mobile home for shipment?

• E-Residence Transaction Allowances

• 302-11-Allowances for Expenses Incurred in Connection With Residence Transactions

  • A-General Rules

    • 302-11.1-What is the purpose of an allowance for expenses incurred in connection with residence transactions?

    • 302-11.2-Am I eligible to receive an allowance for expenses incurred in connection with my residence transactions?

    • 302-11.3-Must I sign a service agreement before receiving residence transaction allowances?

    • 302-11.4-Who is not eligible to receive an allowance for expenses incurred in connection with residence transactions?

    • 302-11.5-To be reimbursed for expenses incurred in my residence transactions, must I occupy the residence at the time I am notified of my transfer?

    • 302-11.6-For which expenses will I be reimbursed if I qualify for a residence transaction expense allowance?

    • 302-11.7-When are expenses for my settlement of an unexpired lease reimbursable?

    • 302-11.8-Must I sell a residence at the old official station to be eligible to purchase a residence at the new official station?

  • -Time Limitations

    • 302-11.21-How long do I have to submit my claim for reimbursement of expenses incurred in connection with my residence transactions?

    • 302-11.22-May the 1-year time limitation be extended by my agency?

    • 302-11.23-When must I request to have my initial time period extended?

  • B-Title Requirements

    • 302-11.100-For which residence may I receive reimbursement for under this subpart?

    • 302-11.101-Must the title to the property for which I am requesting an allowance for residence transactions be in my name?

    • 302-11.102-How will the Government determine who holds title to my property?

    • 302-11.103-How will I be reimbursed if I or a member of my immediate family do not hold full title to the property for which I am requesting reimbursement?

    • 302-11.104-When must I and/or a member(s) of my immediate family have acquired title interest in my residence to be eligible for the allowance for expenses incurred in connection with the sale of my residence?

    • 302-11.105-How is it determined if I hold "equitable title interest" in my residence?

    • 302-11.106-What is an accommodation party?

  • C-Reimbursable Expenses

    • 302-11.200-What residence transaction expenses will my agency pay?

    • 302-11.201-When may my reimbursement for loan assumption fees or other similar fees exceed the 1 percent as specified in §302-11.200(f)(2)?

    • 302-11.202-What residence transaction expenses will my agency not pay?

  • D-Request for Reimbursement

    • 302-11.300-Is there a limit on how much my agency will reimburse me for residence transactions?

    • 302-11.301-How must I request reimbursement for the expenses I incur for my residence transactions?

    • 302-11.302-What documentation must I submit to my agency to request reimbursement for the sale of a former residence or the purchase of a new one?

    • 302-11.303-Will the Government reimburse me for expenses incurred in connection with my residence transactions that are paid by someone other than me or a member of my immediate family?

    • 302-11.304-Will my agency reimburse me for losses due to market conditions or prices at the old and new official station?

    • 302-11.305-Will I receive reimbursement for any residence transaction expenses incurred prior to being officially notified of my transfer?

    • 302-11.306-How can I know if my expenses are reasonable and will be reimbursed by the Government?

    • 302-11.307-May I receive an advance of funds for my residence transaction expenses?

    • 302-11.308-How much will I receive for reimbursement when I purchase or sell land in excess of what reasonably relates to the residence site?

    • 302-11.309-What residence transaction expense are reimbursable if an employee violates the terms of his/her service agreement?

  • -Settlement of Unexpired Lease

    • 302-11.320-How must I request reimbursement for settlement of an unexpired lease?

    • 302-11.321-How will I be reimbursed when I share a lease with someone else?

  • E-Agency Responsibilities

    • 302-11.400-What policies and procedures must we establish?

    • 302-11.401-Under what conditions may we authorize or approve a residence transaction expense allowance?

    • 302-11.402-Who is not eligible to receive residence transaction expense allowances?

    • 302-11.403-What policies must we establish before accepting documentation from an employee for reimbursement of residence transaction expenses?

    • 302-11.404-What controls must we establish for paying allowances for expenses incurred in connection with residence transactions?

    • 302-11.405-Which agency must review and approve the employee's application when the employee transfers between agencies?

    • 302-11.406-How must we administer an employee's claim?

    • 302-11.407-What documentation must we require the employee to submit before paying residence transaction expenses?

  • -Time Limitations

    • 302-11.420-How long can we authorize an extension for completion of the sale and purchase or lease termination transactions?

    • 302-11.421-What must we consider when authorizing an extension of time limitation?

  • -Unexpired Lease

    • 302-11.430-When must we reimburse an employee for expenses incurred due to settlement of an unexpired lease?

    • 302-11.431-How must we require an employee to request reimbursement for expenses of an unexpired lease settlement?

  • -Title Requirements

    • 302-11.440-How must we determine who holds title to property for reimbursement purposes?

    • 302-11.441-How must we determine if an employee holds equitable title interest in his/her property?

  • -Request for Reimbursements

    • 302-11.450-May we advance an employee funds for expenses incurred in connection with residence transactions?

    • 302-11.451-What is the maximum amount that we may reimburse for the sale or purchase of an employee's residence?

• 302-12-Use of a Relocation Services Company

  • A-Employee's Use of a Relocation Services Company

    • 302-12.1-Who determines if I may use a RSC?

    • 302-12.2-Under what conditons may I participate in my agency's homesale program?

    • 302-12.3-Am I required to participate in homesale counseling?

    • 302-12.4-To what terms of the RSC contract am I required to agree?

    • 302-12.5-For what relocation services expenses will my agency pay?

    • 302-12.6-If I use a contracted-for relocation service that is a substitute for reimbursable relocation allowance, will I be reimbursed for the relocation allowance as well?

    • 302-12.7-What expenses will my agency pay if I use a relocation services company to ship household goods in excess of the maximum weight allowance?

    • 302-12.8-What expenses will my agency pay if I use a relocation services company to sell or purchase a residence for which I and/or a member(s) of my immediate family do not have full title?

    • 302-12.9-If my agency authorizes me to enter a homesale program, must I accept a buyout offer from the relocation services company?

    • 302-12.10-What are the income tax consequences if I use a relocation services company?

  • B-Agency's Use of a Relocation Services Company

    • 302-12.100-What are "relocation services"?:

    • 302-12.101-May we enter into a contract with a relocation services company for the company to provide relocation services?

    • 302-12.102-What contracted relocation services may we provide at Government expense?

    • 302-12.103-May we separately contract for each type of relocation service?

    • 302-12.104-What is the purpose of contracting for relocation services?

    • 302-12.105-Must we have a contract with a RSC that includes a comprehensive homesale program?

    • 302-12.106-What rules must we follow when contracting for a comprehensive homesale program?

    • 302-12.107-[Reserved]

    • 302-12.108-[Reserved]

    • 302-12.109-May we require employees to participate in counseling before listing their homes?

    • 302-12.110-[Reserved]

    • 302-12.111-May we require an employee to use a real estate broker specified by the RSC?

    • 302-12.112-May we require an employee to use a mortgage service provider specified by the RSC?

    • 302-12.113-What must we do when planning, establishing, and administering a RSC contract?

    • 302-12.114-What policies must we establish when offering our employees the services of a RSC?

    • 302-12.115-What are the income tax consequences that we must consider when offering relocation services?

    • 302-12.116-What must we consider in deciding whether to use the fixed-fee or cost-reimbursable contracting method?

    • 302-12.117-May we take title to an employee's residence?

    • 302-12.118-Under a homesale program, may we establish a maximum home value above which we will not pay for homesale services?

    • 302-12.119-Under a homesale program, may we pay an employee for losses he/she incurs on the sale of a residence?

    • 302-12.120-May we require an employee to use a mortgage service provider specified by the RSC?

    • 302-12.121-May we use a relocation services contract for services which we are contractually bound to obtain under another travel services contract?

• 302-13-[Reserved]

• 302-14-Home Marketing Incentive Payments

  • A-Payment of Incentive to the Employee

    • 302-14.1-What is a "homesale program"?

    • 302-14.2-What is the purpose of a home marketing incentive payment?

    • 302-14.3-Am I eligible to receive a home marketing incentive payment?

    • 302-14.4-Must my agency pay me a home marketing incentive?

    • 302-14.5-Under what circumstances will I receive a home marketing incentive payment?

    • 302-14.6-How much may my agency pay me for a home marketing incentive?

    • 302-14.7-Are there tax consequences when I receive a home marketing incentive payment?

  • B-Agency Responsibilities

    • 302-14.100-How should we administer our home marketing incentive payment program?

    • 302-14.101-What policies must we establish to govern our home marketing incentive payment program?

    • 302-14.102-What factors should we consider in determining whether to establish a home marketing incentive payment program?

    • 302-14.103-What factors should we consider in determining the amount of a home marketing incentive payment?

• 302-15-Allowance for Property Management Services

  • A-General Rules for the Employee

    • 302-15.1-What are property management services?

    • 302-15.2-What are the purposes of the property management services allowance?

    • 302-15.3-Am I eligible for payment for property management services under this part?

    • 302-15.4-Who is not eligible for payment for property management services?

    • 302-15.5-Is my agency required to authorize payment for property management services?

    • 302-15.6-Under what circumstances may my agency authorize payment under this part?

    • 302-15.7-For what property may my agency authorize payment under this part?

    • 302-15.8-When my agency authorizes payment for me under this part, am I obligated to use such services, or may I elect instead to sell my residence at Government expense?

    • 302-15.9-Must I repay property management expenses my agency paid under this part if I elect to sell my former residence in the United States at Government expense when I am transferred from my current foreign post of duty to an official station in the United States other than the one I left?

    • 302-15.10-How long may my agency pay under this part?

    • 302-15.11-If my agency authorized, and I elected to receive, payment for property management expenses, may I later elect to sell my residence at Government expense?

    • 302-15.12-If my agency is paying for property management services under this part, and my service agreement expires, what must I do to ensure that payment for property management services continues?

    • 302-15.13-What are the income tax consequences when my agency pays for my property management services?

  • B-Agency Responsibilities

    • 302-15.70-What governing policies must we establish for the allowance for property management services?

• F-Miscellaneous Allowances

• 302-16-Allowance for Miscellaneous Expenses

  • A-General

    • 302-16.1-What is the purpose of the miscellaneous expenses allowance (MEA)?

    • 302-16.2-What are miscellaneous expenses?

    • 302-16.3-Who is and is not eligible for a MEA?

    • 302-16.4-Must my agency authorize payment of a MEA?

  • B-Employee's Allowance for Miscellaneous Expenses

    • 302-16.100-How will I receive the MEA?

    • 302-16.101-May I receive an advance of funds for MEA?

    • 302-16.102-What amount may my agency reimburse me for miscellaneous expenses?

    • 302-16.103-May I claim an amount in excess of that prescribed §302-16.102?

    • 302-16.104-Must I document my miscellaneous expenses to receive reimbursement?

    • 302-16.105-What standard of care must I use in incurring miscellaneous expenses?

  • C-Agency Responsibilities

    • 302-16.200-What governing policies must we establish for MEA?

    • 302-16.201-How should we administer the authorization and payment of miscellaneous expenses?

    • 302-16.202-Are there any restrictions to the types of costs we may cover?

    • 302-16.203-What are examples of types of costs not covered by the MEA?

• 302-17-Taxes on Relocation Expenses

  • A-General

    • 302-17.1-What special terms apply to this Part?

    • 302-17.2-Why does relocation affect personal income taxes?

    • 302-17.3-What is the Government's objective in reimbursing the additional income taxes incurred as a result of a relocation?

    • 302-17.4-Why is the reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation?

    • 302-17.5-Who is eligible for the WTA and for RITA?

    • 302-17.6-Who is not eligible for the WTA and the RITA?

    • 302-17.7-Is there any circumstance under which the WTA and the RITA are not paid even though I would otherwise be eligible?

    • 302-17.8-What limitations and Federal income tax treatments apply to various relocation reimbursements?

    • 302-17.9-Who is responsible for knowing which relocation expenses are taxable and which expenses are nontaxable?

    • 302-17.10-Which expenses should I report on my state tax returns if I am required to file returns in two different states?

    • 302-17.11-When is an expense considered completed in a specific tax year?

    • 302-17.12-Where can I find additional information and guidance on WTA and RITA?

    • 302-17.13-How are taxes on extended TDY benefits and taxes on relocation allowances related?

  • B-The Withholding Tax Allowance (WTA)

    • 302-17.20-What is the purpose of the WTA?

    • 302-17.21-What relocation expenses does the WTA cover?

    • 302-17.22-What relocation expenses does the WTA not cover?

    • 302-17.23-What are the procedures for my WTA?

    • 302-17.24-How does my agency compute my WTA?

  • C-The Relocation Income Tax Allowance (RITA)

    • 302-17.30-What is the purpose of the RITA?

    • 302-17.31-What are the procedures for calculation and payment of my RITA?

    • 302-17.32-Who chooses the one-year or two-year process?

    • 302-17.33-May I ask my agency to recalculate my RITA?

  • D-The Combined Marginal Tax Rate (CMTR)

    • 302-17.40-How does my agency calculate my CMTR?

    • 302-17.41-Is there any difference in the procedures for calculating the CMTR, depending on whether my agency chooses the one-year or two-year RITA process?

    • 302-17.42-Which state marginal tax rate(s) does my agency use to calculate the CMTR if I incur tax liability in more than one state, and how does this affect my RITA and my state tax return(s)?

    • 302-17.43-What local marginal tax rate(s) does my agency use?

    • 302-17.44-What if I incur income tax liability to the Commonwealth of Puerto Rico?

    • 302-17.45-What if I incur income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States?

  • E-Special Procedure if a State Treats an Expense as Taxable even though it is Nontaxable under the Federal IRC

    • 302-17.46-What does my agency do if a state treats an expense as taxable even though it is nontaxable under the Federal IRC?

  • F-The One-Year RITA Process

    • 302-17.50-What information should I provide to my agency to make the RITA calculation possible under the one-year process?

    • 302-17.51-When should I file my "Statement of Income and Tax Filing Status" under the one-year process?

    • 302-17.52-When should I file an amended "Statement of Income and Tax Filing Status" under the one-year process?

    • 302-17.53-What happens if I do not file and amend the "Statement of Income and Tax Filing Status" in a timely manner?

    • 302-17.54-How does my agency calculate my RITA under the one-year process?

    • 302-17.55-What does my agency do once it has calculated my RITA under the one-year process?

    • 302-17.56-What do I do, under the one-year process, once my agency has provided my W-2(s)?

  • G-The Two-Year RITA Process

    • 302-17.60-How are the terms "Year 1" and "Year 2" used in the two-year RITA process?

    • 302-17.61-Is the WTA optional under the two-year process?

    • 302-17.62-What information do I put on my tax returns for Year 1 under the two-year process?

    • 302-17.63-What information should I provide to my agency to make the RITA calculation possible under the two-year process?

    • 302-17.64-When should I file my "Statement of Income and Tax Filing Status" and RITA claim under the two-year process?

    • 302-17.65-What happens if I do not file the "Statement of Income and Tax Filing Status" in a timely manner?

    • 302-17.66-How do I claim my RITA under the two-year process?

    • 302-17.67-How does my agency calculate my RITA under the two-year process?

    • 302-17.68-What does my agency do once it has calculated my RITA under the two-year process?

    • 302-17.69-How do I pay taxes on my RITA under the two-year process?

  • H-Agency Responsibilities

    • 302-17.100-May we use a relocation services provider to comply with the requirements of this part?

    • 302-17.101-What are our responsibilities with regard to taxes on relocation expenses?

    • 302-17.102-What happens if an employee fails to file and/or amend a "Statement of Income and Tax Filing Status" prior to the required date?

    • 302-17.103-What are the advantages of choosing a 1-year or a 2-year RITA process?