PERMANENT CHANGE OF STATION PCS

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PERMANENT CHANGE OF STATION (PCS)

• BASE REALIGNMENT AND CLOSURE
• FT. EUSTIS, VA

• Ms. Cheryl L. Barna
• HR Specialist, G1/4

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AGENDA

• CIVILIAN PCS TRAVEL REGULATION
• REQUIRED FORMS
• ENTITLEMENTS
• RELOCATION ALLOWANCES SUBJECT TO TAXES
• 5. QA SESSION

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CIVILIAN PCS TRAVEL REGULATION
Joint Travel Regulation, Volume II, Chapter 5
covers entitlements relating to DA Civilians PCS.
The JTR, Volume II is available online
at http//www.defensetravel.dod.mil/perdiem/jtr(
ch1-7).pdf
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REQUIRED FORMS

• Transportation Agreement (DD Form 1618)
• - Written understanding between DOD
  component Employee
• (Establishes eligibility for travel and
  transportation allowances)
• Request Authorization for DOD Civilian Permanent
  Duty or Temporary Change of Station Travel (DD
  Form 1614)
• - Official Orders for relocating a DA
  Civilian to a new Permanent
• Duty Station

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ENTITLEMENTS
1. NON-DISCRETIONARY ENTITLEMENTS A.
TRANSPORTATION PER DIEM FOR EMPLOYEES AND
DEPENDENTS ( ENROUTE TRAVEL) - Current
PCS Mileage Rate is .24 per mile (flat
payment) (Note
Different than TDY MileageTDY rate is .55 per
mile) - Lodging receipts required B.
MISCELLANEOUS EXPENSE ALLOWANCE (MEA) -
Flat Payment No receipts or itemization
required Lesser of 500/1 week basic
compensation w/o dependents
Lesser of 1,000/2 weeks basic compensation
w/ dependents - Actual
Payment Requires itemized statement and
receipts of expenses

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ENTITLEMENTS

• NON-DISCRETIONARY ENTITLEMENTS (Continued)
• C. Real Estate Sale and/or Purchase
  Unexpired Lease
• - Real Estate Sale and/or Purchase
  Review/Approval DD Form 1705
• required by SJA and G8 prior to
  submission to DFAS for payment.
• - Sale at the old PDS 10 of actual sale
  price
• - Purchase at the new PDS 5 of purchase
  price
• - Unexpired Lease (In lieu of real estate sale)
• - Allowable costs Payments made by employee
  that represent unavoidable
  
  expenses directly attributed to lease
  termination prior to lease expiration
• date.

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ENTITLEMENTS

• NON-DISCRETIONARY ENTITLEMENTS (Continued)
• D. Household Goods (HHG)
  Transportation/Storage in Transit (SIT)
• - 18,000 lbs - maximum weight
  transported at Govt Expense
• - One of two methods may be authorized
• - Actual Expense/Government
  Bill of Lading (GBL)
• - Employee contacts
  transportation office to arrange for HHG Shipment
• - Commuted Rate Schedule (CRS)
• - Employee may move HHG
  themselves or hire a commercial mover
• - Certified weight tickets and itemized
  paid receipt required

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ENTITLEMENTS

• NON-DISCRETIONARY ENTITLEMENTS (Continued)
• - SIT Short Term Storage/Part of HHG
  Transportation
• - Authorized up to 90 Days
• - May be extended an additional 90 Days with
  G8 approval/
• maximum time limit 180 Days
• E. Relocation Income Tax Allowance (RITA)
• - Authorized to reimburse employee for
  substantially all additional federal, state
  and local income taxes as a result of PCS
  entitlements

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ENTITLEMENTS
2. Discretionary Entitlements A. House
Hunting Trip (Between the old New Duty
Stations) - To seek
permanent residence quarters at new duty
location - Employee and/or
spouse/together or individually
- One Round Trip NTE 10 Calendar
Days Note The period of TQSE (AE) allowance
must be reduced or avoided if a round-trip to
seek permanent residence quarters has been made.
(The number of days taken is deducted from the
first 30 day period of TQSE (AE) only if greater
than 30 days has been authorized.
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ENTITLEMENTS
2. Discretionary Entitlements (continued) B.
Temporary Quarters Subsistence Expense (TQSE)
- Intended to reimburse
employees for some costs for
lodging, food and incidentals. -
SDDC authorizes employees 60 days of TQSE (AE)
-
Employees may request an extension, but cannot
exceed maximum of 120
days. - Maximum per diem
rate is the current standard CONUS
rate or 116.00 per day
- Must be itemized daily DD Form 2912

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ENTITLEMENTS
2. Discretionary Entitlements (continued) C.
Relocation Services - Defense National
Relocation Program (DNRP) - Corps of
Engineers - Home
Sale Programs - Home
Finding Assistance
- Home Marketing
Incentive Program (HMIP) associated
w/DNRP - To encourage
employee to independently/agressively find
a buyer for
their residence/reducing the Govts relocation
costs. -
Homeowners Assistance Program (HAP)

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RELOCATION ALLOWANCES SUBJECT TO TAXATION
The IRS considers the majority of your
entitlements to be taxable. The taxable
reimbursements include 1. Meal Allowance/While
en route from the Old PDS to the New
PDS 2. All HHT Expenses 3. All TQSE
Reimbursements 4. All Real Estate Expenses 5.
HHG Storage after the 1st 30 days 6.
Miscellaneous Expense Allowance 7. Relocation
Services (HMIP, etc.) 8. WTA-Withholding Tax
Allowance 9. RITA Relocation Income Tax
Allowance
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QUESTIONS?
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GOVERNMENT TRAVEL CARD USE FOR PCS

• BASE REALIGNMENT AND CLOSURE
• FT. EUSTIS, VA

• Mr. William Patterson
• HQ SDDC G8

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Government Travel Card Use for PCS

• Effective June 10, 2009
• Reduction of use of personal funds
• Authorized Charges
• Transportation
• Lodging
• Meals
• TQSE
• House Hunting Expenses
• Mission Critical

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Mission Critical

• Account does not age or get reported as
• delinquent
• Maximum 120 days in mission critical
• Put in mission critical date start incurring
• PCS related expenses
• Mission critical end dated as the end of
• TQSE period
• Session at Scott for assistance in filing
• vouchers

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QUESTIONS?