gsa federal travel regulations

301-11.101 What allowance will I be paid for M&IE? (See 301-11.302.) gsa pdffiller relocation form (b) The lowest authorized per diem rate must be stated in your travel authorization in advance of your travel. 64 FR 32815, June 18, 1999, unless otherwise noted. 108, 67 FR 57965, Sept. 13, 2002; FTR Amdt. 108, 67 FR 57965, Sept. 13, 2002]. 1, 1998, as amended by FTR Amdt. Yes, your agency may reimburse you for an advance room deposit, when such a deposit is required by the lodging facility to secure a room reservation, prior to the beginning of your scheduled official travel. (c) The WTA and ETTRA for taxable extended TDY assignments cover only the TDY benefits described in FTR Chapter 301, Subchapter B. Displaying title 41, up to date as of 7/19/2022. Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter. A taxable extended TDY assignment is a TDY assignment that continues for so long that, under the IRC the employee is no longer considered temporarily away from home during any period of employment if such period exceeds 1 year. 9tTe86oSD\XSp,x^t>,^S}pjA1D=k\mHvagT_!+Km'\Yd>=*2(Qi98Gx @) However, you must incur a minimum of four consecutive nights lodging on official travel to qualify for this reimbursement. Must I provide receipts to substantiate my claimed travel expenses? (a) You perform travel to a training event under the Government Employees Training Act (5 U.S.C. 1, 1998, as amended by FTR Amdt. You may submit a hard copy receipt, in accordance with your agency's policies, to support a claimed travel expense only when electronic imaging is not available within your agency. Comments or questions about document content can not be answered by OFR staff. See Part 302-17, Subpart B of this Subtitle for information on the WTA; and. (3) Lodging with friend(s) or relative(s) (with or without charge). Am I required to record departure/arrival dates and times on my travel claim? Subpart F - Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter. 2005-03, 70 FR 28460, May 18, 2005]. That is, as soon as you recognize that your assignment will exceed one year, you must notify your agency of that fact, and they must change your status immediately. Reimbursement, including an appropriate amount for M&IE, may not exceed the maximum daily per diem rate for the TDY location. 2009-04, 74 FR 16329, Apr. 89, 65 FR 1327, Jan. 10, 2000, as amended by FTR Amdt. Request for authorization for reimbursement under actual expense should be made in advance of travel. 2007-05, 72 FR 61538, Oct. 31, 2007], (a) When your agency can determine in advance that lodging and/or meal costs will be lower than the per diem rate; and.

(b) Your agency will not reimburse you for: (1) Personally-owned residence. Your agency will pay that amount to the IRS, and then will begin paying WTA to the IRS until your extended TDY assignment ends. Lodging taxes paid by you are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. here. 301-11.4 May I be reimbursed actual expense and per diem on the same trip? 301-11.19 How is my per diem calculated when I travel across the international dateline (IDL)? L e1 6K@E`@1s3P:Q y q You will not be reimbursed any expenses associated with the purchase, sale or payment of a recreational vehicle or camper at the TDY location.

2011-03, 76 FR 55275, Sept. 7, 2011; 85 FR 39848, July 2, 2020], Your TDY location determines your maximum per diem reimbursement rate. If you arrive at your lodging facility after 12 midnight, you claim lodging cost for the preceding calendar day.

(See 301-11.102. The M&IE rate applicable to the TDY site (or the highest M&IE rate applicable when multiple locations are involved). Your agency should consider the factors discussed in 302-3.502 of this subtitle in determining whether to authorize extended TDY. 301-11.31 Are laundry, cleaning and pressing of clothing expenses reimbursable? 301-11.3 Must my agency pay an allowance (either a per diem allowance or actual expense)? 5 U.S.C. 2011-03, 76 FR 55275, Sept. 7, 2011; 85 FR 39848, July 2, 2020]. How do I select lodging and make lodging reservations? 75, 63 FR 66675, Dec. 2, 1998, as amended by FTR Amdt. Otherwise the daily lodging cost is computed by dividing the total lodging cost by the number of days in the rental period. May I be reimbursed actual expense and per diem on the same trip? If you work for a Federal agency, use this drafting site when drafting amendatory language for Federal regulations: switch to switch to drafting.ecfr.gov. (4) Nonconventional lodging. (a) You must make your lodging reservations through your agency's travel management service. 301-11.6 Where do I find maximum per diem and actual expense rates? FTR Amdt. [FTR Amdt. 301-11.605 When should I file my Statement of Income and Tax Filing Status for my taxable extended TDY assignment? Travel is 24 hours or more, and you are returning to your official station. What is my option if the Government lodging rate exceeds my lodging reimbursement? May I be reimbursed for an advance room deposit in situations where a lodging facility requires the payment of a deposit, prior to the beginning of my scheduled official travel? 5707a). 301-11.12 How does the type of lodging I select affect my reimbursement? (b) The IRC makes an exception for certain Federal personnel involved in investigation or prosecution of a Federal crime during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime. The FedRooms rate code (XVU) must be entered to get the program benefits. 301-11.16 What reimbursement will I receive if I prepay my lodging expenses and my TDY is curtailed, canceled or interrupted for official purposes or for other reasons beyond my control that are acceptable to my agency?

&7H0LKA$= $wn@fg RZDI>L T#30~0 P 301-11.5 How will my per diem expenses be reimbursed? (a) Your agency will reimburse you for different types of lodging as follows: (1) Conventional lodgings (hotel/motel, boarding house, etc.). %PDF-1.5 % When you obtain lodging on a long-term basis (e.g., weekly or monthly) your daily lodging rate is computed by dividing the total lodging cost by the number of days of occupancy for which you are entitled to per diem, provided the cost does not exceed the daily rate of conventional lodging. 75 percent of the applicable M&IE rate for each calendar day you are in a travel status. 301-11.302 When should I request authorization for reimbursement under actual expense? Must my agency pay an allowance (either a per diem allowance or actual expense)? 301-11.200 Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?

(5) Recreational vehicle (trailer/camper). How is my daily lodging rate computed when I rent lodging on a long-term basis? 2014-01, 79 FR 49643, Aug. 21, 2014]. Will I be reimbursed for per diem expenses if my official travel is 12 hours or less? &{9*8t+p,T0e? This content is from the eCFR and is authoritative but unofficial. If the person sharing the room is not a Government employee on official travel, your reimbursement is limited to the single occupancy rate. The M&IE rate applicable to the previous day of travel. 301-11.601 What is a taxable extended TDY assignment? 1, 1998, as amended by FTR Amdt. 301-11.21 Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays) while I am on official travel? %%EOF endstream endobj startxref hbbd```b``z"A$j developer resources. Microsoft Edge, Google Chrome, Mozilla Firefox, or Safari. A meal provided by a common carrier or a complimentary meal provided by a hotel/motel does not affect your per diem. The M&IE rate applicable to the new TDY site or stopover point. Yes, you may be reimbursed both actual expense and per diem during a single trip, but only one method of reimbursement may be authorized for any given calendar day except as provided in 301-11.305 or 301-11.306. 301-11.11 How do I select lodging and make lodging reservations? information or personal data. 301-11.28 As a traveler on official business, am I required to pay applicable lodging taxes? learn more about the process here. What is a taxable extended TDY assignment? 301-11.8 What is the maximum per diem rate I will receive if lodging is not available at my TDY location? (c) Periodic return travel home is justified incident to an extended TDY assignment. Your agency may require receipts for other allowable per diem expenses, but it must inform you of this requirement in advance of travel. hY]o7+ Z."Xn93cU1$=<3rjp :(`[A{y0>l [FTR Amdt. Title 41 was last amended 5/31/2022. Director, Office of Allowances, Department of State, Annex 1, Suite L-314, Washington, DC 20522-0103. What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment? Exemptions from taxes for Federal travelers, and the forms required to claim them, vary from location to location. 1, 1998; 63 FR 35537, June 30, 1998, as amended by FTR Amdt. 301-11.22 Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday? endstream endobj startxref No.

(b) Your agency, at its discretion, may allow you to claim the full M&IE allowance if: (1) You are unable to consume the furnished meal(s) because of medical requirements or religious beliefs; (2) In accordance with administrative procedures prescribed by your agency, you requested specific approval to claim the full M&IE allowance prior to your travel; (3) In accordance with administrative procedures prescribed by your agency, you have made a reasonable effort to make alternative meal arrangements, but were unable to do so; and. 301-11.303 What is the maximum amount that I may be reimbursed under actual expense? 301-11.300 When is actual expense reimbursement warranted? Jl-n6ZTv!~X^4Xxb:56Jx m>>mX\ ^maBZY]oknw/_~uA;xv{}bQX%.^^n[CjW,jf^~wfzs^Urqx|;FpPx1 hPc3i This document is available in the following developer friendly formats: Information and documentation can be found in our ), [FTR Amdt. What are the tax consequences of extended TDY? Who in my agency can authorize/approve my request for actual expense? 8@.UV;i]:".bQhr[)[robBIV /J_/ZrNMI-*;;l`4V~$nJx_$awPKn0K%AtEG/z 6q 70, 63 FR 15961, Apr. 70, 63 FR 15961, Apr. Are laundry, cleaning and pressing of clothing expenses reimbursable? 70, 63 FR 15961, Apr. No. (b) Your agency will reimburse you for substantially all of the income taxes that you incur as a result of your taxable extended TDY assignment. (b) Approval of actual expenses is usually in advance of travel and at the discretion of your agency. This content is from the eCFR and may include recent changes applied to the CFR. 2011-03, 76 FR 55275, Sept. 7, 2011; 85 FR 39849, July 2, 2020]. This web site is designed for the current versions of What is the maximum per diem rate I will receive if lodging is not available at my TDY location? (a) You may request reimbursement on an actual expense basis, not to exceed 300 percent of the maximum per diem allowance. 301-11.306 What expenses am I required to itemize under actual expense? Learn more about the eCFR, its status, and the editorial process. Hard copy receipts should be electronically scanned and submitted with your electronic travel claim when your agency has fully deployed ETS and notifies you that electronic scanning is available within your agency (see 301-50.3 of this chapter). Enhanced content is provided to the user to provide additional context. This is an automated process for user convenience only and is not intended to alter agency intent or existing codification. If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s) provided by a hotel/motel? 2013-01, 78 FR 65211, Oct. 31, 2013]. Are lodging facilities required to accept a generic federal, state or local tax exempt certificate? How do I request a review of the per diem in a location? 70, 63 FR 15961, Apr. endstream endobj 329 0 obj <. If lodging is not available at your TDY location, your agency may authorize or approve the maximum per diem rate for the location where lodging is obtained. For example, if your agency authorizes you a maximum lodging rate of $50 per night, and you elect to stay at a hotel that costs $100 per night, you can only claim the amount of taxes on $50, which is the maximum authorized lodging amount. ~@H0n@$$1012c`$x;@ r %PDF-1.5 % 15, 2009, as amended by FTR Amdt. =/|rxYUxH$W\7b M-lxns+KDFpc3 U\{=&gzGJ<8@.~0M2q (ac7f@ /invu0"6#qq|@ YF,` 108, 67 FR 57965, Sept. 13, 2002]. When am I eligible for an allowance (per diem or actual expense)? 70, 63 FR 15961, Apr. The advantages of obtaining lodging using the FedRooms program are: (1) Lodging rates are set at or below per diem rates; (3) The room cancellation deadline is 4 p.m. (or later) on the day of arrival; (4) Most hotels offer last standard room availability rates; (5) There are no early departure fees; and. (a) Except as provided in paragraph (b) of this section, your allowance is as shown in the following table: (b) If you travel by ship, either commercial or Government, your agency will determine an appropriate M&IE rate within the applicable maximum rate allowable. Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays) while I am on official travel? CLx00*HT:@9Ev(}(7a Separate claims for laundry and dry cleaning expenses incurred in foreign areas and non-foreign areas are not allowed. %PDF-1.6 % You can learn more about the process If you have comments or suggestions on how to improve the www.ecfr.gov website or have questions about using www.ecfr.gov, please choose the 'Website Feedback' button below. The effective date of this status change is the date on which it was recognized that you are no longer temporarily away from home as defined in the IRC. How does sharing a room with another person affect my per diem reimbursement? (a) Lodging and/or meals are procured at a prearranged place such as a hotel where a meeting, conference or training session is held; (b) Costs have escalated because of special events (e.g., missile launching periods, sporting events, World's Fair, conventions, natural or manmade disasters); lodging and meal expenses within prescribed allowances cannot be obtained nearby; and costs to commute to/from the nearby location consume most or all of the savings achieved from occupying less expensive lodging; (c) The TDY location is subject to a Presidentially-Declared Disaster and your agency has issued a blanket actual expense authorization for the location (see 301-70.201); (e) Any other reason approved within your agency. Separate claims for lodging taxes incurred in foreign areas are not allowed. 301-11.26 How do I request a review of the per diem in a location? 70, 63 FR 15961, Apr. 301-11.100 What will I be paid for lodging under Lodgings-plus per diem? You must provide a lodging receipt and a receipt for every authorized expense over $75, or provide a reason acceptable to your agency explaining why you are unable to furnish the necessary receipt(s) (see 301-52.4 of this chapter). %%EOF 301-11.301 Who in my agency can authorize/approve my request for actual expense? Your per diem or actual expense entitlement starts on the day you depart your home, office, or other authorized point and ends on the day you return to your home, office or other authorized point. 10, 2009], [FTR Amdt. [FTR Amdt.

432 0 obj <>/Filter/FlateDecode/ID[<48F55C97F71907E9301388E344F75C56>]/Index[412 36]/Info 411 0 R/Length 105/Prev 217941/Root 413 0 R/Size 448/Type/XRef/W[1 3 1]>>stream (b) When a rest stop is authorized the applicable per diem rate is the rate for the rest stop location. 2016-02, 81 FR 63136, Sept. 14, 2016]. There is no authority to exceed this ceiling. The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. 70, 63 FR 15961, Apr. Laundry and dry cleaning expenses have not been removed from foreign per diem rates established by the Department of State, or from non-foreign area per diem rates established by the Department of Defense. If you sought to obtain a refund or otherwise took steps to minimize the cost, your agency may reimburse expenses that are not refundable, including a forfeited rental deposit. As a I z Cq~0t P05kBA r*iy:Wwy~?_sibR/J~#8`! You must record the date of departure from, and arrival at, the official station or any other place travel begins or ends. [FTR Amdt. This reimbursement consists of two parts: (1) The Withholding Tax Allowance (WTA). However, subject to your agency's policy, a lesser amount may be authorized. If you travel to a location where the per diem rate is insufficient to meet necessary expenses, you may submit a request, containing pertinent lodging & meal cost data, through your agency's Travel Manager asking that the location be reviewed. If you voluntarily return home or to your official station on non-workdays during a TDY assignment, the maximum reimbursement for round trip transportation and per diem or actual expense is limited to what would have been allowed had you remained at the TDY location. You should provide the same information as the sample Statements of Income and Tax Filing Status shown in part 302-17, subpart F (one-year process) or subpart G (two-year process) of this subtitle. 301-11.32 May I be reimbursed for an advance room deposit in situations where a lodging facility requires the payment of a deposit, prior to the beginning of my scheduled official travel? 301-11.14 How is my daily lodging rate computed when I rent lodging on a long-term basis? Your agency may reimburse the expenses incurred for laundry, cleaning, and pressing of clothing as a miscellaneous travel expense for TDY within CONUS. endstream endobj 11 0 obj <> endobj 12 0 obj <> endobj 13 0 obj <>stream 2007-05, 72 FR 61537, Oct. 31, 2007; FTR Amdt. (4) You purchase substitute meals in order to satisfy your medical requirements or religious beliefs. yZ86"pdOA1ag0!z)YZ!O!#% B[|019X V bN 70, 63 FR 15961, Apr. (a) Your agency may authorize a rest period not in excess of 24 hours at either an intermediate point or at your destination if: (1) Either your origin or destination point is OCONUS; (2) Your scheduled flight time, including stopovers, exceeds 14 hours; (3) Travel is by a direct or usually traveled route; and. 301-11.602 What factors should my agency consider in determining whether to authorize extended TDY? 301-11.2 Will I be reimbursed for per diem expenses if my official travel is 12 hours or less? https://smartpay.gsa.gov/content/state-tax-information.

70, 63 FR 15961, Apr.

301-11.27 Are taxes included in the lodging portion of the Government per diem rate? You do not have to record departure/arrival times, but you must annotate your travel claim when your travel is more than 12 hours but not exceeding 24 hours to reflect that fact. For meals provided on the day of departure and the last day of travel, you must deduct the entire allocated meal cost from the decreased M&IE rate (see 301-11.101). You also should show the dates for other points visited. 301-11.7 What determines my maximum per diem reimbursement rate? When you rent a room, apartment, house, or other lodging on a long-term basis (e.g., weekly, monthly), the following expenses may be considered part of the lodging cost: (a) The rental cost for a furnished dwelling; if unfurnished, the rental cost of the dwelling and the rental cost of appropriate and necessary furniture and appliances (e.g., stove, refrigerator, chairs, tables, bed, sofa, television, or vacuum cleaner); (b) Cost of connecting/disconnecting and using utilities; (c) Cost of reasonable maid fees and cleaning charges; (d) Monthly telephone use fee (does not include installation and long-distance calls); and. 301-11.24 What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment? (a) If you are on a taxable extended TDY assignment, then all allowances and reimbursements for travel expenses, plus all travel expenses that the Government pays directly on your behalf in connection with your TDY assignment, are taxable income to you.