Temporary Duty Travel - Extended Assignments

TABLE OF CONTENTS

OVERVIEW

9.1 What is the purpose of this chapter? This chapter provides policy and procedures for U.S. Fish and Wildlife Service (Service) employees on extended Temporary Duty Travel (TDY) assignments on behalf of the Service.

9.2 What is the scope of this chapter? 

A. This chapter covers extended TDY assignments.

B. This chapter does not cover:

(1) Permanent Change of Station (PCS) (see 266 FW 1);

(2) Temporary Change of Station (TCS) (see Federal Travel Regulation (FTR), 41 CFR Part 302, Subpart E);

(3) Local travel in and around a permanent duty station (see 265 FW 12); and

(4) TDY reimbursement for non-Service employees (see 265 FW 8).

9.3 What are the authorities for this chapter? See 265 FW 1 for a list of the authorities for all the chapters in Part 265.

9.4 What is an extended TDY assignment, and how much does the Service reimburse for it?

A. An extended TDY assignment is a trip that meets all of the following criteria:

(1) Employee is in TDY status for 30 consecutive calendar days or longer at one location,

(2) TDY location is farther than 50 miles from the employee's permanent duty station and residence, and

(3) The travel is not considered a TCS.

B. We may cover the costs for transportation, lodging, and Meals and Incidental Expenses (M&IE) up to 100% of the General Services Administration (GSA) per diem rate for travel to an extended TDY assignment location to begin the assignment and for travel home at the end of the assignment (see 265 FW 5 and 265 FW 6).

C. During the extended TDY assignment, we reimburse the employee for lodging and M&IE at a reduced per diem rate (up to 55% of the GSA per diem rate). We expect employees to stay in weekly or monthly rentals (e.g., apartments, extended stay hotels, lodging with kitchen facilities, etc.) during extended TDY assignments whenever possible.

9.5 What other terms do you need to know to understand this chapter?

A. Approving officials are supervisors, Directorate members (i.e., Regional Directors; Assistant Directors; Director, National Conservation Training Center (NCTC); Chief, National Wildlife Refuge System (NWRS)), and other officials who approve travel-related transactions (e.g., authorizations and vouchers).

B. Common carrier refers to transportation by aircraft, train, bus, ship, or local transit system.

C. Electronic travel system is an automated, web-based process that Service employees and approving officials use to plan, document, manage, and monitor TDY travel (see 265 FW 2). ConcurGov is the Service’s current electronic travel system.

D. Lodgings-plus method is the standard method that we use to reimburse travelers for per diem. We reimburse travelers for the actual amount they pay for lodging and provide an M&IE allowance that must not exceed the applicable maximum GSA per diem rate for the given location.

E. Per diem is the sum of the daily allowable costs associated with lodging and M&IE.

F. TDY travel is travel that is performed for official purposes and is over 50 miles from the traveler’s permanent duty station and commuting residence.

G. Travel Management Center (TMC) (i.e., Duluth Travel, Inc. and El Sol Travel, Inc.) is responsible for assisting travelers with booking and adjusting travel itineraries. The TMC charges higher fees to assist with booking travel and adjusting reservations than those associated with self-service booking through ConcurGov.

RESPONSIBILITIES

9.6 What are the responsibilities related to extended TDY travel assignments? See Table 9-1.

Table 9-1: Responsibilities for Extended TDY Travel Assignments

TRAVEL EXPENSES

9.7 What mode of transportation may approving officials authorize for en route travel to an extended TDY location?

A. Approving officials may authorize employees to travel to and from an extended TDY assignment using a common carrier, Government Owned Vehicle (GOV), or Privately Owned Vehicle (POV), whichever is most advantageous to the Government (see 265 FW 5).

B. When authorized to use a GOV or POV:

(1) Employees are eligible for lodgings-plus per diem reimbursement for en route travel days (see 265 FW 6).

(2) When the destination is more than 350 miles from the employee’s residence or duty station, they must travel for an average of 350 miles or 8 hours a day during en route travel.

(3) If traveling by POV as a personal preference, we will only reimburse employees to a constructed cost associated with the least expensive itinerary (see 265 FW 5 and 265 FW 7).

9.8 How does the Service calculate per diem reimbursement during an extended TDY assignment?

A. The per diem reimbursement rate for employees on extended TDY assignments is 55% of the maximum allowable GSA per diem rate for the locality.

B. The reduced per diem rate begins on the first day at the TDY location for the extended TDY assignment; the per diem rate is not reduced for en route travel days to and from the extended TDY site and the official duty station or permanent residence.

9.9 Are there circumstances when an employee may be eligible for a rate other than the reduced per diem rate of 55% for extended TDY assignments? 

A. Rate lower than 55%. Approving officials may further reduce the per diem rate if they can determine in advance that the employee's total costs will be lower than 55% of the per diem rate. The travel authorization must include a written justification in the electronic travel system.

B. Rate higher than 55%. If the employee cannot obtain lodging and meals at 55% of the standard per diem rate, we may authorize an increase in lodging or M&IE, or both. The approving official and the supervising Directorate member pre-approve requests on the TDY Travel – Discretionary and Trip-by-Trip Entitlements form (FWS Form 3-2388), which must be included with the travel authorization in the electronic travel system (see section 9.6B for more information on this approval authority).

(1) An employee's request for per diem reimbursement at 56-300% of the maximum per diem rate must include evidence that they researched available lodging and meal options.

(2) The employee must include a copy of the approval with the receipt packet.

C. Families and pets. Employees' families and pets may accompany them on extended TDY travel, but we do not cover any costs associated with their travel. Family members' or pets’ presence during extended TDY assignments is not a justification for an increased per diem reimbursement.

9.10 What expenses are allowable for household goods or personal effects?

A. We will not reimburse employees for costs associated with shipping or transporting household goods or personal effects.

B. Approving officials may authorize excess baggage costs to accommodate additional personal effects (e.g., clothing) when the employee travels by common carrier. The authorization must be included with the travel authorization in the electronic travel system.

TRAVEL INTERRUPTIONS

9.11 What happens when an employee on an extended TDY assignment has to travel to an alternate location for official purposes? When an employee on an extended TDY assignment must travel to an alternate location, other than their permanent duty station, for official purposes, we cover the cost associated with transportation to and from the alternate TDY location. We also reimburse the employee for per diem under the lodgings-plus method for the duration of the TDY trip.

A. M&IE.

(1) The employee may not claim "overlapping" M&IE allowances.

(2) On travel days, we reimburse employees for a partial day of extended TDY assignment M&IE (25%) and a partial day of TDY travel M&IE (75%).

(3) On all other days of the TDY trip, we reimburse travelers for TDY M&IE, and they must suspend the extended TDY assignment M&IE reimbursement.

B. Lodging.

(1) If employees incur lodging costs in both the extended TDY assignment duty site and the alternate TDY location, we reimburse them for lodging costs at both locations. We will cover up to 100% of the maximum lodging rate at the TDY location and up to 55% of the maximum lodging rate at the extended TDY assignment location, unless they get an exemption to the 55% rate in accordance with section 9.9.  

(2) To receive reimbursement for both locations, employees must:

     (a) Complete the TDY Travel – Discretionary and Trip-by-Trip Entitlements form (FWS Form 3-2388) and explain why there are dual lodging costs before incurring the costs, and

     (b) Include a copy of the TDY Travel – Discretionary and Trip-by-Trip Entitlements form (FWS Form 3-2388) in the receipt packet.

(3) If employees are unable to obtain pre-approval to incur dual lodging costs (e.g., for emergency travel), they may send the costs to their approving official after the trip. Employees should not assume that the Service will approve the costs after the trip.

9.12 What is the policy on travel to and from the permanent duty station or residence during an extended TDY assignment? We may reimburse employees for limited return travel to their permanent duty station or residence during an extended TDY assignment for their health and well-being. The employee and approving official should determine and document the appropriate frequency and duration for this type of return travel prior to the beginning of the assignment. Employees must have the return trip documented on their original or separate travel authorization (see 265 FW 4) in the electronic travel system and obtain the required approvals before traveling.

A. When employees obtain authorization from their approving official, the Service will reimburse transportation costs for travel to and from the permanent duty station or residence.

B. On travel days, we reimburse employees for a partial day of extended TDY assignment M&IE (75%). Employees must suspend their extended TDY assignment M&IE allowance for days spent at the permanent duty station or residence (non-travel days).

C. We may pay for lodging at the extended TDY assignment location for the duration of the return trip, if incurred in compliance with section 9.11B.

D. Employees may return to their residences or official duty stations more often than authorized on non-workdays at their own expense.

9.13 What happens if the Service terminates an extended TDY assignment early? If the Service terminates an extended TDY assignment early, we will reimburse employees for any penalties associated with the early cancellation of lodging leases.

LEAVE

9.14 What happens when an employee on an extended TDY assignment takes annual leave? Employees on extended TDY assignments are not eligible for per diem or dual lodging reimbursement when:

A. On approved leave (i.e., annual, credit hours, or compensatory time) for more than one-half of the daily prescribed work hours in a given day (e.g., 4 hours for a standard 8-hour workday); or

B. On non-workdays (e.g., holidays and weekends) when on approved leave the day before and the day after the non-workday for more than one-half of the prescribed working hours.

9.15 What happens when an employee on an extended TDY assignment takes sick leave? Employees on extended TDY assignments are eligible for per diem expenses for up to 14 calendar days if they are incapacitated by illness or injury not caused by their own misconduct.

TAX IMPLICATIONS

9.16 When does an extended TDY assignment become taxable?Travel reimbursements for extended TDY assignments in one TDY location for the majority of 1 year or longer are considered taxable income (see Internal Revenue Service (IRS) Publication 463). When the Service expects an extended TDY assignment to exceed 365 days, we are required to report all reimbursements as income paid to the employee.

9.17 Does the Service provide any assistance to employees for their tax liability for extended TDY assignments?

A. Employees may request reimbursement for taxable extended TDY travel, which is known as a Withholding Tax Allowance (WTA), and they must add it to the travel voucher claim. The WTA is an allowance for estimated taxes owed, and we use it to reimburse the majority of the employee’s tax liability.

B. Employees who have requested WTA must file an Income Tax Reimbursement Allowance (ITRA) form with the Service at the end of the tax year. An ITRA:

(1) Is an estimate designed to offset the true tax implications on an extended TDY assignment, and

(2) Is considered taxable income and is subject to the same tax withholding as other income; these taxes are not reimbursable.