Employees on detail assignments expected to last or lasting for more than a year should not use the eTravel system for travel reimbursement. All travel and transportation reimbursements for these assignments is considered income and must be reported to the Internal Revenue Service (IRS) as income. Taxes will be withheld and you will not be grossed up.
The PS Form 1012, Travel Voucher, should be used by these employees for all travel and transportation reimbursements for detail assignments expected to last or lasting in excess of one year. A series of detail assignments in the same geographic area that cover a period greater than 12 months is also counted as one assignment by the IRS. For example, this means that an individual from California detailed to Headquarters for six months, then assigned for over six months to the Bolger Center or to Northern Virginia field offices must pay taxes on travel reimbursements.
This policy is stated in Handbook F-15, Travel and Relocation, under section 2-2.1.2.2, Tax Consequences of Details in Excess of One Year. The address for submission of PS Form 1012 is now:
Accounting Services Senior System Acct. Finance Branch
Eagan Accounting Service Center
2825 Lone Oak Parkway
Eagan, MN 55121-9610
Note: The PS Form 1012 must be annotated as a long-term detail before it is submitted to the Eagan Accounting Service Center.
— Corporate Accounting,
Controller, 4-18-13
