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Relocation Income Tax Allowance (RITA)


The RITA reimburses an eligible transferred employee substantially all of the additional Federal, State, and local income taxes incurred as a result of receiving taxable travel income.  Travel W-2 wages/income and withholdings are reported to the IRS.  Travel W-2s must be included in your taxable income on your IRS Form 1040 to be eligible for RITA.  RITA applies to taxable reimbursements received in the previous year. 
 
Quick Tips
 
Things you need to know:
  1. RITA is not automatic; you must apply for it in the year after receiving taxable travel pay. For example, if you received taxable travel pay in 2018, you may file a RITA in 2019 after you have filed your 2018 taxes.
  2. If Withholding Tax Allowance was elected, you must file a RITA claim within 120 days of the following calendar year. Failure to file a timely RITA claim will result in a debt owed to DFAS and collection of the entire amount of WTA paid on your behalf.
  3. The amount of income reported on the Certification Form has to match the income tax documentation submitted with the RITA claim.
  4. A state must be claimed on the Certification Form with state taxes included for state tax consideration.
  5. A RITA cannot be filed if you were only reimbursed RITA in the previous year.
  6. The RITA calculation is based on taxable income from the Federal Income Tax Return (Form 1040) (after exemptions and deductions) and the IRS published tax tables.

 
Important Information

RITA Voucher Submission:
  1. DD Form 1351-2 (Travel Voucher/Sub Voucher)
    1. You must claim RITA in block 18
    2. Block 20 must be signed and dated by you and your reviewer/supervisor
  2. DD Form 1614 (Travel Authorization/Orders) with all amendments
  3. Include Direct Deposit Form SF1199A
  4. All W-2s (travel and payroll), including spouse’s if filing jointly, for the year you are claiming RITA.
  5. RITA Certified Statement of Income and Tax Filing Status
  6. Completed Federal Income tax return (Form 1040) including pages pertaining to wages, tips and other compensation and additional income and moving expense deductions.
  7. Completed State and Local income tax returns if your travel pay was taxed by a state.
NEW - **Beginning on or about February 25, 2021 DFAS will be accepting your RITA claim electronically via the SmartVoucher tool.

Log in to SmartVoucher with your CAC or myPay userid and password. Select "Create New Voucher", then select "PCS" and "DoD Civilian" and you will be on your way to create and submit your RITA claim and supporting documents electronically.

For a Guide to filing your voucher, click here!
eTutorials
Need help filling out your form? Check out our YouTube Video eTutorials for more help.
 
 

How to complete DD 1351-2 for Relocation Income Tax Allowance


Block 1: Payment: Electronic Funds Transfer (EFT) is mandatory. Submit an SF 1199 or DD 2762 with updated banking account information.
Split Disbursement:  If you would like funds applied directly to your Government Travel Card, place an “x” in the block and indicate the dollar amount to be applied. If  your reimbursement is less than the amount requested, then the whole reimbursement will be applied to the Government Travel Card.
Block 2: Name:  Last name, first name, and middle initial of Employee.
Block 3: Grade of the Employee.
Block 4: Social Security Number of Employee – full 9 digits.
Block 5: Indicate “PCS” and “Member/Employee.”
Blocks 6a-6d: Valid mailing address.
Block 6e: Valid and legible e-mail addresses.
Block 7: Daytime telephone number.
Block 8: Order/Authorization number which is listed on the original orders (See DD Form1614 Block 25).
Block 9: List any and all previous payments paid from any finance office pertaining to the travel period being claimed. List “0.00” if you have not received any payments.
Block 10: This block may be used to make a note to explain something to the travel office, if applicable (e.g. Supplemental for...)
Block 11: Employee’s new duty station address where employee is being assigned (See DD Form1614 Block 8).
Blocks 12-17: Not required to be completed for RITA
Block 18 a-d:  20XX RITA (Year claimed must match the year on your W-2’s)
Block 19: Not applicable.
Block 20a&b: Signature of traveler and date signed.  Do not forget the date in Block 20B, even if it is in your digital signature. Signature date must be the day of or after final date claimed.
Block 20c-f: Reviewer’s signature and date signed. All parts (20c, 20d, 20e, & 20f) must be completed or voucher will be returned. Signature date must be the same day or after the traveler.
Block 21: Would be required for after the fact approval.
Block 22: Not applicable.
Blocks 23 – 28: Not applicable
 
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Relocation Income Tax Allowance (RITA) 1351-2

 

This graphic provides how to fill out the DD1351-2 for a Relocation Income Tax Allowance form

Relo
cation Income Tax Allowance Certification Form

Relocation Income Tax Allowance (RITA) Certification Form Page 1
**If you filed a joint tax return make sure your spouse signs and dates the form**
Relocation Income Tax Allowance (RITA) Page 2
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Page Updated January 28, 2021