DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION VOLUME 9: "TRAVEL POLICY" UNDER SECRETARY OF DEFENSE (COMPTROLLER)

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-1 VOLUME 9, CHAPTER 6: “PERMANENT DUTY TRAVEL” S UMMARY OF MAJOR CHANGES C hanges are identified in this table and also denoted by blue font. S ubstantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. U nless otherwise noted, chapters referenced are contained in this volume. H yperlinks are denoted by bold, italic, blue, and underlined font. T he previous version dated May 2023 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Verified and updated references, hyperlinks and formatting to comply with current administrative instructions, and made clarifying editorial changes. Revision 8.0 Revised to incorporate the new Temporary Quarters Subsistence Expense Lodging Plus method and remove the Actual Expense method. Revision 9.0 Removed the temporary authority to extend house hunting trip travel days due to transportation delays that expired on December 31, 2022. Deletion All This instruction has been reviewed by the Per Diem, Travel and Transportation Allowance Committee (PDTATAC) staff in accordance with Department of Defense Instruction 5154.31, Volume 5, dated October 16, 2015, as PDTATAC Case RR25002. Any conflict between this publication and the Joint Travel Regulations (JTR) is resolved based on the JTR and not this publication. Revision

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-2 Table of Contents VOL UME 9, CHAPTER 6: “PERMANENT DUTY TRAVEL” ................................................. 1 1.0 GENERAL ..................................................................................................................... 4 1.1 Purpose ................................................................................................................. 4 1.2 Authoritative Guidance ........................................................................................ 4 2.0 DEFENSE TRAVEL SYSTEM (DTS) ......................................................................... 4 3.0 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG) ............ 4 3.1 Commuted Rate Method ...................................................................................... 5 3.2 Personally-Procured Move (PPM) Monetary Allowance .................................... 5 3.3 Actual Expense Reimbursement for Personally-Procured Shipment or Storage of HHG .............................................................................................................................. 7 4.0 TRANSPORTATION AND STORAGE OF POV ........................................................ 9 4.1 Concurrent Travel Transportation ........................................................................ 9 4.2 Nonconcurrent Travel Transportation .................................................................. 9 4.3 Storage .................................................................................................................. 9 5.0 TRANSPORTATION OF MOBILE HOMES ............................................................... 9 5.1 Employee Allowances .......................................................................................... 9 5.2 Member Allowances .......................................................................................... 10 6.0 DISLOCATION ALLOWANCE (DLA) ..................................................................... 10 6.1 Effect of Assignment to Quarters ....................................................................... 10 6.2 Sea Duty ............................................................................................................. 10 6.3 DLA Advance Payments .................................................................................... 10 7.0 CIVILIAN MISCELLANEOUS EXPENSE ALLOWANCE (MEA) ........................ 11 *8.0 CIVILIAN TEMPORARY QUARTERS SUBSISTENCE EXPENSE (TQSE) ......... 11 9.0 CIVILIAN HOUSE HUNTING TRIPS ....................................................................... 11 10.0 CIVILIAN REAL ESTATE TRANSACTIONS ......................................................... 11 10.1 Reimbursement Due to the Sale and Purchase of a Residence or for Settling an Unexpired Lease ..................................................................................................................... 11 10.2 Home Marketing Incentive Payment (HMIP) .................................................... 12 10.3 HMIP Income Tax Considerations ..................................................................... 12

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-3 Table of Contents (continued) 11.0 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES ................................................ 13 11.1 Proceeding To, or Round Trip Travel From, a PDS OCONUS ......................... 13 11.2 Transfer From PDS OCONUS ........................................................................... 13 11.3 Returning From OCONUS Employment for Separation From the Service ....... 13 11.4 Agreement Violation .......................................................................................... 14 12.0 CIVILIAN EMPLOYEE INCOME TAX WITHHOLDING ...................................... 14 12.1 Federal Withholding ........................................................................................... 14 12.2 State, City, and County Withholding ................................................................. 14 13.0 RELOCATION INCOME TAX ALLOWANCE (RITA) ........................................... 15 13.1 Allowance ........................................................................................................... 15 13.2 Funding............................................................................................................... 16

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-4 CHAPTER 6 P ERMANENT DUTY TRAVEL 1.0 GE NERAL 1.1 Purpose T his chapter provides general policy for the preparation, submission, and processing of permanent duty travel (PDT) claims for travelers. There are a number of PDT benefits or allowances that DoD members and civilian employees may be authorized when traveling from one Permanent Duty Station (PDS) to another at the direction of the Service or agency for which they are working. Some relocation allowances must be paid to the employee, while other allowances are paid at the discretion of the DoD component. An employee’s specific PDT allowances may not include all of the allowances identified and described in this chapter. To determine what is actually allowable, employees must work with the agency sponsoring the travel/move. See the Joint Travel Regulation s (JTR), section 0536 for more information about mandatory and discretionary relocation allowances. 1.2 A uthoritative Guidance T his chapter provides guidance under authorities contained in the JTR , and the General Services Administration (GSA) Federal Travel Regulation (FTR). 2.0 D EFENSE TRAVEL SYSTEM (DTS) T he DTS does not currently support PDT, and should not be used by DoD travelers for arranging travel or settling claims involving PDT. 3.0 T RANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG) O rdinarily, the Government arranges for the shipment of HHG. When DoD personnel arrange for the shipment themselves and a G overnment bill of lading (GBL) is the authorized method, the Transportation Office(r) (TO) provides information concerning the traveler’s allowable expenditures and computes the amount the shipment would have cost the Government. Civilian employee reimbursement is limited to the actual cost incurred not to exceed the Government cost computed by the TO. When the commuted rate is the authorized method of shipment for a civilian employee, payment must be computed based on the GSA Commuted Rate Table regardless of the actual cost of the move. Service member s may be paid a monetary allowance equal to 100 percent of the Government’s constructed cost. If the TO instructs a Service member in writing to personally arrange HHG transportation, or if a TO is not available, payment must be made for the actual costs incurred to procure authorized services up to the maximum allowable weight allowance. See the JTR, paragraph 051502 for Service members, and JTR, paragraph 054305, for civilian employees.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-5 3.1 Commuted Rate Method W hen a DoD employee is authorized to ship HHG at the commuted rate, the payment must be computed using the GSA Commuted Rate Table in effect on the date the carrier picked up the HHG, or the date that the employee actually moved the HHG without regard to Government cost. Certified weight tickets or a constructed weight must support the claim in accordance with the JTR, subparagraph 054305.E.4. 3.2 P ersonally-Procured Move (PPM) Monetary Allowance A S ervice member or a deceased member’s next of kin may elect to personally -procure HHG transportation and be paid a monetary allowance of 100 percent of the Government’s “Best Value” cost for the actual HHG weight transported up to the maximum authorized weight allowance. The member must have orders authorizing PDT, temporary duty (TDY) with HHG allowances, or a short distance HHG move in accordance with the JTR, section 0519. The TO will provide the member with a DoD (DD) Form 2278, Application for Personally Procured Move (PPM) and Counseling Checklist. This form shows the Government Constructed Cost (GCC) or contract cost for moving the HHG, based on a weight estimate provided by the traveler. A Service member, or next of kin who personally arranges for HHG transportation without going through a Government transportation office is responsible for all issues and costs related to circumstances outlined in the JTR, subparagraph 051502.A. 3.2.1. Impact on Other PDT Allowances . S ervice members and/or dependents traveling to their destination in a rental or privately owned vehicle (POV) used for a PPM are authorized both a PPM monetary allowance and PDT allowances. The PDT allowances are not part of the PPM monetary allowance program and are separately processed. 3.2.2. Claims. No P PM monetary allowance claim can be computed without valid weight tickets or an approved constructive weight by the TO. Claims for PPM monetary allowances must be supported with: 3.2.2.1. The Service member’s statement of expenses actually incurred; 3.2.2.2. Certified weight tickets (original or copy) for gross and empty weights, or a record of the approved constructive weight by the TO; and 3.2.2.3. A record of the weight shipped with any other record of shipment or storage under the same travel order. 3.2.3. Payment Procedures. P ay PPM monetary allowance claims in accordance with each Service’s procedures. Service addresses for PPM monetary allowance claims are found in subparagraph 3.2.4. Compute the personally-procured monetary allowance claim as follows: 3.2.3.1. Obtain the GCC or local contract cost from the TO. The maximum amount of the allowance is equal to 100 percent of the GCC or local contract cost;

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-6 3.2.3.2. Deduct the expenses actually incurred by the Service member from the ma ximum allowance dollar amount. The resulting dollar amount is the member’s incentive payment; 3.2.3.3. Multiply the member’s incentive payment by the applicable Federal tax withholding percentage. This amount is withheld for Federal Income Tax Withholding (FITW); 3.2.3.4. If the member’s state of legal residence has a withholding agreement with the Secretary of the Treasury, multiply the member’s incentive payment by the applicable withholding percentage. This amount is withheld for State Income Tax Withholding (SITW) (Title 5, United States Code (U.S.C.), sections 5517 (5 U.S.C. § 5517) and 5520 (5 U.S.C. § 5520) and Title 31, Code of Federal Regulations (CFR), part 215 (31 CFR part 215) ). The Treasury Financial Manual (TFM) Volume 1, Part 6, Chapter 5000, Appendix 1 ( TFM V1 P6 C 5000 A1) lists states with a withholding agreement; 3.2.3.5. Deduct the FITW and SITW amounts from the incentive payment amount to determine the amount payable to the member; 3.2.3.6. Deduct any advance operating allowance paid to the member. The amount remaining after deducting the advance is the dollar amount payable to the member for settlement; and 3.2.3.7. Prepare Internal Revenue Service (IRS) Form W -2, Wage and Tax Statement. Insert the incentive portion of the personally -procured monetary allowance move payment in the earned income block , insert the FITW in the FITW block and insert the SITW in the state income tax block. 3.2.4. Service Addresses for PPM Monetary Allowance Payments Army Defense Finance and Accounting Service ATTN: Travel Pay, Permanent Change of Station Travel 325 Brooks Road Rome, NY 13441 Navy Commanding Officer NAVSUP Fleet Logistics Center (FLC) Norfolk Business Support Department HHG Audit Division Code 302 1968 Gilbert Street, Suite 600 Norfolk, VA 23511-3392 A ir Force and Space Force Local Financial Services Office (FSO)

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-7 Marine Corps Commanding General, Marine Corps Logistics Base ATTN: Code 470 814 Radford Boulevard, Suite 20318 Albany, GA 31704-1128 Coast Guard Commanding Officer ATTN: DITY Move Desk U.S. Coast Guard Finance Center 1430A Kristina Way Chesapeake, VA 22326-0017 3.3 Actual Expense Reimbursement for Personally-Procured Shipment or Storage of HHG 3.3.1. Cla ims 3.3.1.1. Civilian employees may claim actual expense reimbursement for personally-procured shipment or storage of HHG and unaccompanied baggage. 3.3.1.2. Service members may claim actual expense reimbursement for personally-procured shipment of unaccompanied baggage and storage of HHG . In most circumstances Service members choosing to personally-procure shipment of HHG must submit a PPM monetary allowance claim rather than an actual expense claim. See the JTR, paragraph 051502.B for the limited circumstances when Service members may claim actual expense reimbursement for personally-procured HHG shipment. 3.3.1.3. The claims must include the traveler’s certification as follows: “I certify that this shipment (including drayage, storage, packing, and crating) consisted of household goods and personal effects. These items belonged to me and were used by me (or my dependents) before the effective date of my orders. They were not intended directly or indirectly for any other person or persons, or for sale. The following shi pments were previously made at G overnment expense under the same travel orders that support this cla im (if no previous shipments show “NONE”). I certify that I did not request payment under the monetary allowance or any other program. I further certify that the declared professional books, paper, and equipment belong to me and are necessary in the performance of my official duties.” 3.3.2. Supporting Documents. The traveler must submit the following documents to support a claim for actual expense reimbursement: 3.3.2.1. A statement provided by the TO on the constructive cost of shipment by GBL, accessorial services, or storage which states that the charges claimed are reasonable and that the member was instructed personally to arrange the shipment (if applicable); 3.3.2.2. Receipts for expenses of $75 or more;

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-8 3.3.2.3. When ap plicable, copies of a time extension certificate, powers of attorney or written authorizations; 3.3.2.4. The claimant’s statement showing the necessity for any storage: 3.3.2.4.1. Over 90 days for a Service member, or 3.3.2.4.2. Over 90 days for a civilian employee making a PCS move to/from Outside the Continental United States (OCONUS), or 3.3.2.4.3. Over 60 days for a civilian employee making a PCS move within the Continental United States (CONUS). NOT E: Non-availability of Government storage is not an acceptable reason for requesting storage over the 90/60 day limit. 3.3.2.5. For shipments by van carriers, provide a certified weight ticket. In place of certified weight tickets, where charges are based on cubic measure, the owner may obtain a certificate from the carrier stating: “No scale within 10 miles. Shipment used _____ cubic feet of properly loaded van”; 3.3.2.6. An itemization of packing charges that shows size, type, and number of containers used with the charge for each container; 3.3.2.7. Receipts for packing, crating, drayage, unpacking, and uncrating that are itemized and supported with a statement by the TO for the area on availability of Government facilities; 3.3.2.8. A bill of lading. If no bill of lading is available, the traveler must obtain other evidence showing point of origin and destination; 3.3.2.9. An itemization of costs incurred if the TO performs or procures the services. This is not required for accessorial services itemized on a GBL for line- haul van shipment; and 3.3.2.10. Copies of all applicable orders. 3.3.3. Claim Submission. Submit the travel settlement voucher, DD Form 1351-2, Travel Voucher or Subvoucher, within 5 working days of arrival at the new PDS. 3.3.4. Payment. I f the claim is proper and supported by the appropriate documentation, the disbursing office must pay the claim.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-9 4.0 TRANSPORTATION AND STORAGE OF POV 4.1 C oncurrent Travel Transportation I f overseas travel with a POV was concurrent, a traveler must include travel to the vehicle port of embarkation (POE) and the vehicle port of debarkation (POD) with the PDT claim. See the JTR, section 0530 for Service members, and section 0547 for civilian employees, for POV transportation and storage guidance. 4.2 Nonconcurrent Travel Transportation I f travel is not concurrent, travelers must submit a separate claim. A TDY order is not required for a separate trip to pick up or deliver a vehicle to the POE and/or the POD. (NOTE: The PDT orders provide authorization.) Ordina rily, a DD Form 788, Private Vehicle Shipping Document for Automobile, supports the claim. However, when a traveler performs PDT and has a commercial shipping firm process the vehicle for shipment at G overnment expense, the DD Form 788 usually is not in the traveler’s possession at the time that the claim is processed. A statement from the traveler, accompanied by a copy of the billing from the commercial firm, is acceptable. 4.3 S torage S ervice members ordered to a foreign or non- foreign PDS OCONUS to which transportation of a POV is not permitted , sent TDY on a contingency operation for more than 30 days, or other reason(s) listed in the JTR, section 0532, may be eligible for POV storage. See the JTR, Section 0532 for more details. 5.0 T RANSPORTATION OF MOBILE HOMES 5.1 Employee Allowances 5.1.1. General. A D oD employee may be authorized mobile home transportation in lieu of transportation of HHG, but may not be authorized both mobile home and HHG transportation. The constructed cost to transport a mobile home, any HHG removed from the mobile home, and unaccompanied baggage and additional HHG to the new PDS for the civilian employee’s use is limited to the Government’s “Best Value” cost of the civilian employee’s maximum PCS HHG weight allowance between authorized points. The TO determin es what the authorized and unauthorized costs are incident to a mobile home shipment. See the JTR, Chapter 5, section 0544. 5.1.2. Claims. W hen movement of a mobile home is made by sel f-procured commercial transportation, a statement of authorization is issued by the TO. An original or legible copy of the paid bill from the commercial transporter is required and the bill must be completely itemized to preclude any payment of unauthorized costs.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-10 5.2 Member Allowances 5.2.1. General. A Service member directed to perform PDT is entitled to transportation and mobile home allowances. A member also may be entitled to movement of a mobile home under unusual or emergency circumstances, even though not related to PDT allowances. When a member performs TDY en route, the authorized shipment of a TDY weight allowance does not preclude the mobile home transportation allowance. See the JTR, Chapter 5, Part D for more information. 5.2.2. Claims. The preparation of claims and submission of supporting documentation is as required by Service procedures. 6.0 DIS LOCATION ALLOWANCE (DLA) D LA is paid to members as specified in the JTR, section 0505. If a change of grade occurs between the issue date of orders and the effective date of orders, a copy of the promotion/demotion orders may be submitted with the claim versus an amended order. 6.1 E ffect of Assignment to Quarters A member without dependents, who is above the pay grade of E-5, may receive DLA if the member elects not to occupy assigned quarters of the United States or a housing facility under the jurisdiction of a uniformed service, and the quarters or facility do not meet the minimum adequacy standards established by the Secretary of Defense for members in such grade. Do not advance or pay DLA to a member under these circumstances without a statement from the gaining organization that assigned quarters do not meet the minimum adequacy standards . See the JTR, subparagraph 050505.B. 6.2 S ea Duty T he senior spouse of a member married to member couple without dependents in a pay grade below E -6 who elect not to occupy assigned shipboard quarters may be advanced or paid DLA based on guidance contained in the JTR, Table 5-11, Rule 2. 6.3 D LA Advance Payments D LA advance payments may be issued 30 days prior to travel rather than 10 days prior to travel as directed for most other travel advances in Chapter 5. All other conditions related to the advance payment and final settlement of travel allowances as outlined in Chapter 5 remain in effect. Components may alternatively opt to authorize use of the Government Travel Charge Card (GTCC) for DLA expenses in accordance with the DoD GTCC Regulations, paragraph 040505.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-11 7.0 CIVILIAN MISCELLANEOUS EXPENSE ALLOWANCE (MEA) T he flat payment MEA amounts for civilian employees do not require receipts or itemized statements. When a DoD civilian employee claims MEA expenses in excess of the flat payment MEA amount, the approving official may approve them subject to the limitations in the JTR, Chapter 5, section 0541. The civilian personnel office assists in the determination of the allowable expenses. * 8.0 CIVILIAN TEMPORARY QUARTERS SUBSISTENCE EXPENSE (TQSE) A DoD employee's PDT orders must authorize the initial TQSE period and specify whether the Lodgings Plus (LP) method or the Lump Sum (LS) method is authorized. Additional periods of TQSE (LP) require amended orders. The employee must provide a statement in advance selecting TQSE (LS), which certifies that TQSE expenses will be incurred. The disbursing office does not determine the number of TQSE days authorized. Receipts are required for all TQSE (LP) lodging expenses as specified in the JTR, Chapter 5, subparagraph 054206.C. Advances and payments for TQSE are based on the provisions of the JTR, Chapter 5, paragraph 054206.G. 9.0 CI VILIAN HOUSE HUNTING TRIPS I f authorized in their travel orders, DoD employees may make house hunting trips, not to exceed 10 consecutive days. The employee and spouse may travel separately or together; however, the cost cannot exceed one round trip for travel together. The number of days for house hunting that the employee uses does not limit the number of days for the spouse (e.g., the employee can take 4 consecutive days and the spouse still could use up to a total of 10 days). Advances and payment for house hunting trips are based on the prescribed locality per diem rate, when paid under the lump sum method. Under the Lodging P lus method, the standard CONUS per diem rate applies. For more information on house hunting trips, see the JTR, section 0540. 10.0 CI VILIAN REAL ESTATE TRANSACTIONS 10.1 R eimbursement Due to the Sale and Purchase of a Residence or for Settling an Unexpired Lease D oD employees may be reimbursed for expenses required for the sale and purchase of a residence, or for the settlement of an unexpired lease, in connection with PDT. Settlement claims for transactions regarding a sale, purchase, or lease termination, must be submitted following completion of these transactions. See the JTR, Chapter 5, section 0545. 10.1.1. Reimb ursement of Expenses f or the S ale and P urchase of a Residence. T he employee must file a DD Form 1705, Reimbursement for Real Estate Sale and/or Purchase Closing Cost Expenses. Separate DD Form 1705’s are required for expenses at the old duty station and at the new duty station. Copies of the supporting documentation showing costs incurred must be attached. The approval authority mus t approve the appropriate DD Form 1705 in accordance with Component regulations for real estate transactions at the old and new stations. The claim must be submitted in accordance with the JTR, section 0545.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-12 10.1.2. Reimbursement of Expenses When Settling an Unexpired L eas e. The employee files a claim using the DD Form 1351-2. The following documentation must be provided to meet the conditions in the JTR, Chapter 5, paragraph 054507 when filing a claim for reimbursement of an unexpired lease: 10.1.2.1. A copy of the lease prescribing the penalties or other costs that are payable if occupancy is terminated prior to the lease expiration date; 10.1.2.2. A statement of the extent of legitimate attempts made to avoid penalty costs if the lease includes a savings provision for subleasing, or making other arrangements to avoid penalty costs; and 10.1.2.3. An itemized list of expenses along with the paid receipts for each expense item, and any necessary explanations for clarification of penalty costs. 10.2 H ome Marketing Incentive Payment (HMIP) T he document submitted for payment of HMIP may be a locally -developed form used as an attachment to the travel settlement claim, DD Form 1351-2. The form, at a minimum, must contain the following information: 10.2.1. Employee’s name (last, first, middle initial); 10.2.2. Employee’s Social Security Number; 10.2.3. Employee’s present position, title, grade; 10.2.4. Employee’s current organization; 10.2.5. Employee’s current duty phone; 10.2.6. Computation of HMIP to include the final payment amount (the relocation services company must complete the amended sale transaction and submit the employee’s real estate invoice for payment before the computation can be completed); 10.2.7. Traveler’s signature; and 10.2.8. Order approving official’s signature. 10.3 HM IP Income Tax Considerations HM IP is considered income, and a W-2 must be processed showing the taxes withheld and the employee income. No authority exists to pay either a withholding tax allowance (WTA), or a relocation income tax allowance (RITA) to offset the Federal, state, and local income taxes on the incentive payment. Payment offices must obtain an approved document (as described in paragraph 10.2) with a DD Form 1351-2 and a valid copy of PDT orders for payment.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-13 11.0 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES 11.1 Proceeding To, or Round Trip Travel From, a PDS OCONUS Reimbursement vouchers for travel to a PDS OCONUS under an original agreement, or for round trip travel from a PDS OCONUS under a renewal agreement, must be prepared upon completion of the travel and submitted to the travel computation office servicing the OCONUS station for payment. 11.2 T ransfer From PDS OCONUS W hen employees transfer from OCONUS duty stations, they must submit reimbursement vouchers to the travel computation office that supports the new duty station. 11.3 Returning From OCONUS Employment for Separation From the Service 11.3.1. General. P rior to departure from an OCONUS duty station, an employee who is being returned for separation for any reason must be furnished written instructions by the releasing activity on the following: 11.3.1.1. How to record trip itinerary, 11.3.1.2. Which travel expenses are reimbursable, 11.3.1.3. How to keep a record of these items, and 11.3.1.4. How to complete and sign documents that are to be forwarded for the purpose of finalizing pay and reimbursement of travel claims. N OTE: Except as provided in subparagraph 11.3.2, the OCONUS releasing activity, in conjunction with the servicing travel computation office, must process final pay and settlement of travel claims for employees who are returned for separation. 11.3.2. Navy Employees. Travel claims of the following Navy employees must be submitted to the office that supports the location to which the employee returns: 11.3.2.1. Employees who are returned from OCONUS for separation under overseas agreements or for purposes of retirement, and 11.3.2.2. Foreign nationals who are returned to their places of residence in foreign countries for separation under employment agreements or for purposes of retirement.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-14 11.4 Agreement Violation A n employee is responsible to carry out the mission for which travel is undertaken. If an employee does not report to the designated PDS, refu ses to perform the mission, or resigns, the employee must reimburse the Government for all travel, transportation, and relocation expenses paid based on that service agreement including WTA and RITA. See the JTR, Chapter 5, paragraph 054913. 11.4.1. Allowance Determination. The appropriate finance office must determine an employee’s travel, transportation, and relocation allowances. The allowance determination must occur prior to processing the employee’s separation. Travel, transportation, and relocation allowances previously furnished and/or to be furnished are computed by the activity where the violation occurred. 11.4.2. Statement of Liability or Credit. For each transportation agreement violation, the finance office must provide the employee with a statement of the employee’s liability or credit that indicates in detail the liabilities, obligations, and credits (and an explanation of how the credits are used or applied). A copy is sent to the civilian personnel officer for inclusion in the employee’s personnel folder. The employee must also be informed of the right to file a claim if he or she disagrees with the statement of liability or credit. 11.4.3. Collection. If the finance office determines that an employee is indebted to the Government, the office must immediately initiate collection action. 12.0 CIVI LIAN EMPLOYEE INCOME TAX WITHHOLDING 12.1 F ederal Withholding I RS Publication 15 states payments to employees for nondeductible moving expenses are considered supplemental wages and subject to FITW, Social Security and Medicare withholding. For more information about nondeductible moving expenses, see the FTR § 302-17, GSA Bulletin FT R 18 -05 and GSA Bulletin FTR 19-02. 12.2 S tate, City, and County Withholding Agencies must withhold state, city , and county income tax es from the taxable compensation of employees whose regular place of Federal employment is within a state, city, or county that has an agreement with the Secretary of the Treasury (5 U.S.C. §§ 5517 and 5520 and 31 CFR 215). The TFM, Volume 1, Part 6, Chapter 5000, Appendix 1 lists states with an agreement. The TFM, Volume 1, Part 6, Chapter 5000, Appendix 2 (TFM V1 P6 C5000 A2) lists cities and counties with an agreement.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-15 13.0 RELOCATION INCOME TAX ALLOWANCE (RITA) 13.1 Al lowance T he RITA is a 2 -year, two -process calculation intended to reimburse many civilian employees for substantially all of the additional Federal, state and local tax burden associated with their relocation. See the FTR, Chapter 302, Part 302-17 for more information including eligibility criteria. 13.1.1. Year One WTA. The WTA is an estimated partial payment of the final RITA payment designed to cover FITW from the PDT moving expense reimbursement. It is intended to provide an immediate offset to the tax withheld on the payment, and is also subject to withholding. As a result, payment of WTA allows the employee to receive the same reimbursement had the withholding not been required. Federal Insurance Contributions Act (FICA) deductions are not reimbursed to the employee. To receive WTA, an employee must agree in writing to repay any excess WTA amount paid in year one. The agreement may be written on the settlement voucher or may be a separate statement. The statement must read as follows: “I agree to repay any excess amount of WTA paid to me in year one and submit the required certified tax information. I understand failure to comply with this requirement will preclude payment of WTA. I also understand that the entire WTA is an excess payment if the RITA claim is not submitted within 120 days.” Com pute the WTA in the following manner: 13.1.1.1. Determine amount of covered reimbursable expense, 13.1.1.2. Multiply Step 1 amount by .282 to arrive at the WTA amount, 13.1.1.3. Add Step 2 amount to Step 1 amount to determine the total income subject to tax, 13.1.1.4. Multiply Step 3 amount by .22 to determine FITW amount. Enter this amount in the appropriate block on W-2, and 13.1.1.5. Subtract the Step 4 amount from the Step 3 amount. This result is the net payment or net income for the employee. 13.1.2. Year Two RITA. The RITA payment must occur in the calendar year following the calendar year in which WTA is paid. An employee who does not elect WTA may still claim RITA in the calendar year following payment of travel claims. 13.1.2.1. RITA is based on employee’s gross compensation, tax filing status, and marginal tax rates. RITA reconciles WTA payments with the employee’s personal tax liability.

92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6 * May 2025 6-16 13.1.2.2. The employee must file a claim for RITA; it is not automatic. If an e mployee does not file for RITA in year two, he or she is liable for the additional federal income tax incurred as a result of the additional income. RITA does not cover any moving expense for which the IRS allows a deduction. 13.1.2.3. In some instances, when an employee files the RITA final claim in the second year, he or she is in a lesser tax bracket because of lower earned income. If the calculation of RITA results in a negative amount, do not adjust prior year or current year incom e. The employee is obligated to repay this amount as a debt due to the G overnment. A negative W-2 is not issued. NOTE: Year two is the calendar year in which RITA payment is made. The dollar value of the payment must appear on the employee’s W-2 as additional income. 13.2 Funding R ITA is a PDT allowance. Therefore, the reimbursable expenses of an employee transferred in the interest of the G overnment must be charged against the appropriation current when valid travel orders are issued. The organization responsible for the original funding of the move also has the responsibility to secure adequate funds in order to pay the adjustment vouchers.