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B-237237 1 (1990-03-23)

handle is hein.gao/gaobadnse0001 and id is 1 raw text is: The Comptroller General of the United States \W~~U) Wasbingron D.CQ 2054 Decision Carolyn S. Fleming - Relocation Income Tax Metterofl Allowance - Taxes not included File: B-237237 Date: March 23, 1990 DIGEST 1. A transferred employee sold her residence at her old duty station and requests reimbursement for state income taxes required to be paid on the profit realized from that sale as a Relocation Income Tax (RIT) allowance under 5 U.S.C. S 5724b (1988). The claim is denied. Under the statute and chapter 2, part 11 of the Federal Travel Regulations (FTR), only those relocation expenses and allowances which are reimbursable elsewhere in the FTR, chapter 2, may be included in the computation of a RIT allowance. Since state income taxes paid on the residence sales profit are not reimbursable under the FTR in the first instance, such taxes are not includable in computation of a RIT allowance. See Guerry G. Notte, B-223374, Feb. 17, 1987, and decisions cited. 2. A transferred employee who was required to have Federal Insurance Contributions Act (FICA) taxes withheld from her relocation expense reimbursement, may not be reimbursed those taxes under the provisions of 5 U.S.C. S 5724b (1988) and chapter 2, part 11 of the Federal Travel Regulations (FTR). Only the moving and relocation expenses listed in paragraph 2-11.3(a) through (i) of the FTR may be included in the computation of a Relocation Income Tax allowance. DECISION This decision is in response to a request from J. R. Burkett, Director, Division of Finance, Office of the Regional Director - Region VI, Department of Health ani Human Services. The request concerns an employee's riqht be reimbursed as a Relocation Income Tax (RIT) allowanc-, state income taxes paid on the sale of her residence ani Federal Insurance Contributions Act (FICA) withheld from r relocation expense reimbursement. We conclude that the employee is not entitid t- additional reimbursement for following reasons.

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