Short Distance Rule - Mileage Requirements for Transfer of Station

You will not be reimbursed for Transfer of Station (TOS) expenses if you relocate to a new official duty station that does not meet the 50-mile distance test. There are two (2) distance requirements:

1)  Employees transferring in the interest of the government from one agency or duty station to another for permanent duty are generally eligible for Transfer of Station (TOS) expense allowances provided the distance between your old and new duty stations is at least 50 miles or further. (FTR §302-1.1(b))

2)  Effective August 1, 2011, the distance between the new official duty station must be at least 50 miles further from the employee’s current residence than the old official duty station is from the same residence. The distance between the official station and residence is the shortest of the most commonly traveled routes between them. This follows the distance guidelines found in Internal Revenue Service Publication 521, Moving Expenses. (FTR §302-2.6)

Any relocation must be incidental to the transfer and not for the convenience of the employee.

Mileage is based on door-to-door distances using the shortest of the commonly traveled routes using commercial software (i.e. MapQuest, Rand McNally).

Federal Travel Regulations limit TOS entitlements for short distance moves of less than 50-miles to the following:

·  En-route transportation for the employee and their dependents;

·  Miscellaneous Expense Allowance

·  Shipment of up to 18,000 pounds of household goods from their current residence to the new duty station

·  Temporary storage of household goods for up to 60 days for CONUS transfers (90-days for OCONUS transfers)

·  Withholding tax allowance (WTA)

Note: All reimbursed expenses are considered taxable income for transfers of less than 50 miles (FTR §302-2.6(b)).

Federal Travel Regulations prohibit the following benefits for waivers granted for moves of less than 50-miles:

·  House hunting trip (FTR §302-5.3(c))

·  Temporary Quarters (FTR §302-6.4(b))

·  Residence transactions including home sale, home purchase or lease termination (FTR §302-111.2(a)(3))

TEST #1 - MILEAGE REQUIREMENTS BETWEEN DUTY STATIONS FOR TRANSFERRING EMPLOYEES

Line / Duty Station to Duty Station Distance Test Worksheet for Transferring Employees / Result
1 / Enter the number of miles from your current duty station to your new official duty station.
2 / If Line 1 is less than 50 miles, you do not qualify for TOS benefits
3 / If line 1 is greater than 50 miles, you may be eligible for TOS benefits provided you meet the requirements in Test #2 below.

TEST #2 - MILEAGE REQUIREMENTS BETWEEN DUTY STATIONS AND OLD RESIDENCE

Line / Distance Test Worksheet / Result
1 / Enter the number of miles from your current residence to your new official duty station.
2 / Enter the number of miles from your current residence to your old official duty station.
3 / Subtract Line 2 from Line 1.
4 / If Line 3 is at least 50 miles, then you meet the 50-mile rule.
“Map” for Determining Eligibility for Transfer of Station Allowances
Old Residence / Old Official Duty Station
Physical Address: / Physical Address:
Miles
Miles
Miles
New Official Duty Station
Physical Address:

Example, if the old official duty station is 3 miles from the current residence, then the new official duty station must be at least 53 miles from that same residence in order to be eligible for Transfer of Station (TOS):

3 MI

53 MI

Point A to Point B = 3 Miles

Additional Mileage required Point A to Point C + 50 Miles

Point A to Point C must be at least: 53 Miles

07/23/2014