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B-224928 1 (1987-05-22)

handle is hein.gao/gaobadmru0001 and id is 1 raw text is: The Comptroller General of the United States Washington, D.C. 20548 Decision Matterof. A. J. Mitchell, Jr. - Relocation Income Tax Allowance File: B-224928 Date: May 22, 1987 DIGEST An employee entitled to relocation expenses because he was transferred and required to occupy government housing at a site 26 miles from his previous duty station was not entitled to deduct any of the moving expenses from his income tax because the move was less than 35 miles. Employee may be paid a relocation income tax allowance based upon the entire amount of the reimbursed expenses since none of his expenses were deductible in the particular circumstances of this casi. DECISION This action is in response to a request from the U.S. Depart- ment of the Interior regarding a claim for a relocation income tax (RIT) allowance in connection with the transfer of an employee. The issue presented is whether the agency may allow a claim for a RIT allowance based upon the entire amount of the reimbursed moving expenses, since none of the reimbursed expenses were tax deductible. It is our view that the payment may be made by the agency. Mr. A. J. Mitchell, Jr., an employee of the Bureau of Reclamation, Department of the Interior, was transferred from Boise, Idaho, to Arrowrock Field Station, Idaho, effective August 8, 1985. Arrowrock Field Station is the site of a dam and reservation located on the Boise River, approximately 26 miles from the city of Boise. Mr. Mitchell's new position requires that he reside in government housing at the dam site. Thus, Mr. Mitchell was authorized relocation expenses, including a RIT allowance. Normally employees eligible for a RIT allowance can deduct some moving expenses from their Federal, state or local income taxes, and no RIT allowance may be paid for deductible items. However, Mr. Mitchell's move did not meet the

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