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B-248770 1 (1992-07-23)

handle is hein.gao/gaobadoct0001 and id is 1 raw text is: Comptroller General of the United States Washltngwn, DC, 20548 Decision Matter of: File: Date: Duane Feick B-248770 July 23, 1992 DIGEST A transferred employee was required to pay additional federal income taxes on his relocation expense reimbursement, but was unable to receive the benefit of the relocation income tax allowance authorized by 5 U.S.C. § 5724b (1988) because he was a federal income tax nonitemizer and those expenses may only be treated as an itemized deduction on Schedule A of the Form 1040 income tax return. This Office may not grant the relief requested since the regulatory authority under 5 U.S.C. § 5724b has been delegated to the General Service Administration, DECISION The Bureau of Land Management, Department of the Interior)l has requested a decision on a transferred employee's entitlement to an additional sum as a relocation income tax (RIT) allowance. We hold that the employee may not be reimbursed. Mr. Duane Feick was transferred in the interest of the government to Cheyenne, Wyoming, in July 1991 and was reimbursed for his relocation expenses. He was required to report his reimbursement as income on his federal income tax returns and pay $658 additional federal income tax. However, because he did not itemize his deductions on his tax return, he was unable to take advantage of the RIT allowance authorized by 5 U.S.C. § 5724b (1988) and be reimbursed for that additional tax. Prior to implementation of the Tax Reform Act of 1986, employees transferred in the interest of the government were able to claim virtually all of their relocation expenses upo filing their Form 1040 tax return, since these expenses were treated as an adjustment to gross income. Since 'Mr. David J. Holland, Chief, Division of Finance, Ref: 1382 (820)0 1~nJ5* e I '!~'~ ~'> 1.4 & $1 4r .-

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