HomeCivilianEmployeesCivilian Permanent Change of Station (PCS)Civilian PCS Entitlement GuideTemporary Quarters Subsistence Expenses

Temporary Quarters Subsistence Expenses (TQSE)

TQSE is a discretionary allowance that is intended to reimburse employees for some of the expenses associated with lodging, food, and other necessities when occupying temporary lodging at the old or new duty station. Your agency will determine if TQSE is authorized.
 
Quick Tips

Things you need to know:
  1. TQSE is a taxable entitlement.
  2. TQSE must be authorized prior to occupying temporary quarters.
  3. The number of days House Hunting Trip (HHT) taken is subtracted from the first 30-day period of TQSE Actual Expense (AE) if TQSE greater than 30 days is authorized and used.
  4. Once TQSE starts it can only be stopped for an official temporary duty (TDY), en route travel or authorized sick leave.
  5. TQSE method cannot be changed if any travel has been performed.

 
Important Information
 
There are two methods of TQSE that may be authorized:
  • TQSE Actual Expense (AE)
  • TQSE Lump Sum
TQSE Actual Expense (AE)
TQSE (AE) is reimbursed based on the Continental United States (CONUS) standard per diem rate in effect at the time of travel. Reimbursement is based on the actual expenses incurred up to the maximum daily rate. Initially, up to 60 consecutive days can be, but are not required to be authorized. Extensions of up to an additional 60 days can be authorized by your agency’s Authorizing Official (AO) if necessary. Days 31-120 are paid at 75% of the standard per diem rate.
 
When meals are prepared from groceries purchased, the total amount of the groceries must be divided by the number of meals prepared. You will show this computation at the bottom of the DD 2912 form (see example). This amount should appear in each meal block that a home cooked meal was eaten, and should be annotated with an "H" for home prepared on the TQSE worksheet. (Do not include non-food items, alcohol, and snacks when averaging grocery expenses; they are not reimbursable expenses.)
 
Note: Itemized Receipts are required for meals of $75 or more (Includes any meal expense for one or more individuals). This is to prove that no alcohol was purchased, as it is not reimbursable. If you do not have receipts, you can provide a signed statement indicating no alcohol was purchased. Please submit claim to your reviewer prior to submitting to DFAS. Note that TQSE is a discretionary allowance and your agency can choose to request further documentation prior to signing the 1351-2.

Itemized and paid in full lodging receipts must always be provided, regardless of cost. If an apartment is rented short term, we must have a complete copy of the lease and paid in full receipts. If a one year lease is signed, this is not temporary; this is your new permanent residence and it is not reimbursable.

TQSE (AE) Voucher Submission
  1. DD Form 1351-2 (Travel Voucher/Sub Voucher) – Be sure to review the Civilian relocation DD Form 1351-2 Voucher checklist.
  2. DD Form 1614 (Travel Authorization/Orders) with all amendments
  3. DD Form 2912 ­– Be sure actual expenses are claimed, no rounding of dollar amounts
  4. Paid, itemized lodging receipt and lease, if applicable
  5. Paid, itemized receipts for any single expense of $75 or more
  6. Include Direct Deposit Form SF1199A
See examples below the sample 2912 form below.
 
TQSE Lump Sum (LS)
TQSE (LS) is reimbursed based on the locality rate at the old or new duty station that is in affect at the time TQSE (LS) is accepted for the period of travel.  The employee receives 75% of the daily locality rate and the dependents each receive 25% of the daily locality rate. No more than 30 days of TQSE (LS) can be authorized.

TQSE (LS) Voucher Submission
  1. DD Form 1351-2 (Travel Voucher/Sub Voucher) – Be sure to review the Civilian relocation DD Form 1351-2 Voucher checklist.
  2. DD Form 1614 (Travel Authorization/Orders) with all amendments
  3. Include Direct Deposit Form SF1199A
  4. Including the following statement signed and dated by the employee:
  • "I have agreed to accept the offer of the TQSE Lump Sum entitlement and I certify that TQSE will be occupied and if not occupied, I am required to return the TQSE Lump Sum payment amount in full.  I certify that I have accepted the terms of this entitlement effective mm/dd/yyyy."
                                                           Employee's name and signature
 
  • The effective date is the date the traveler accepted the offer from his/her agency and should be on or before the issue date of orders.
Filing Temporary Quarters Subsistence Allowance (TQSA) and/or Foreign Transfer Allowance (FTA)? See your local Finance or Human Resource Office for guidance.
 
Joint Travel Regulations (JTR)
Do you need more information about this entitlement? Click below to review the information. The link is a searchable PDF, scroll to the section you are interested in, click on the blue link to be taken directly to the page.  Joint Travel Regulations (JTR), Chapter 5, Part F, section 0542
 
eTutorials
Need help filling out your form? Check out our YouTube Video eTutorials for more help.

 
Frequently Asked Questions

Am I eligible for a TQSE allowance?
You are eligible for a TQSE allowance if you are an employee who is authorized to transfer; and
  • Your new official station is located within the United States; and
  • Your old and new official stations are 50 miles or more apart (as measured by map distance) via usually traveled surface route.
Who is not eligible for a TQSE allowance?
New appointees, employees assigned under the Government Employees Training Act (5 U.S.C. 4109), and employees returning from an overseas assignment for the purpose of separation are not eligible for a TQSE allowance.
 
Must my agency authorize payment of a TQSE allowance?
No, your agency determines whether it is in the government's interest to pay TQSE.
 
May my immediate family and I occupy temporary quarters at different locations?
Yes. For example, if you must vacate your home at the old official station and report to the new official station and your family remains behind until the end of the school year, you may need to occupy temporary quarters at the new official station while your family occupies temporary quarters at the old official station.
 
May the period for which I am authorized to claim actual TQSE reimbursement for myself be different from that of my immediate family?
No, the eligibility period for which you are authorized to claim actual TQSE reimbursement for yourself and for each member of your immediate family must run concurrently. Only En Route travel, Approved Sick Leave, or TDY can “stop the clock”.
 
Can I average my meals on my DD Form 2912 (Actual Expense TQSE) and claim $ 10.00 for breakfast, $20.00 for lunch, and $ 40.00 for dinner everyday?
No, your meals should be claimed based on exactly what you spent and not rounded or estimated. Indicating meals in this manner can result in an unpaid travel voucher that will be returned to you.
 
Will my Rental Car, In and Around Mileage, or Hotel Parking be reimbursed while in TQSE?
No, any costs associated with transportation while staying in TQSE are not reimbursable expenses.
 
Will I receive additional TQSE reimbursement if my lump sum amount is not adequate to cover my TQSE?
No, you will not receive additional TQSE reimbursement if the lump sum amount is not adequate to cover your TQSE.
 
May I retain any balance left over from my TQSE reimbursement if my lump sum amount is more than adequate?
Yes, if your lump sum TQSE amount is more than adequate to cover your TQSE expenses any balance belongs to you.

Am I eligible for a TQSE Allowance if I transfer to a foreign area?
No, you may not receive a TQSE allowance under this part when you transfer to an area outside the United States. However, you may qualify for a comparable allowance under the Standardized Regulations (Government Civilians, Foreign Areas) prescribed by the Department of State.
 
 

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How to complete DD 1351-2 for TQSE


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: Complete for any authorized dependents that traveled with you.
** Note: Mark “accompanied” if you and your dependents traveled together, mark “unaccompanied” if you and your dependents traveled separately.
Block 12a: List the names of your dependents
Block 12b: Enter relationship to you (spouse, son, daughter, etc)
Block 12c: List the date of marriage for spouse, list birthdates of other dependents
Block 13: List the address where your dependents were residing at the time PCS orders were received.
Block 14: Indicate whether your household goods have been shipped.
Block 15: Actual Expense TQSE-Leave Blank
                 Lump Sum TQSE-use this block to annotate the required statement (see example)
Block 17: Duration of travel-not needed.
Block 18: Actual Expense TQSE-List TQSE dates and total amount claimed utilizing the DD Form 2912.
                 Lump Sum TQSE-indicate “TQSE Lump Sum” the reimbursement will be calculated.
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: Not applicable.
Block 22: Not applicable.
Blocks 23 – 28: Not applicable.
 
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TQSE Lump Sum DD 1351-2

 
 
 

Link to TQSE (AE) 1351-2 samples for (Click on listing):

 
AE with TDYs

AE with old and new Duty Stations

AE with Home Cooked and Commercial Meals

AE with Dependent home from college

AE with non-foreign OCONUS

AE with Lodging with Family and Friends


TQSE Actual Expense DD 1351-2

 
 

TQSE Actual Expenses DD 2912

 Temporary Quarters Subsistence Expense Sub-voucher filled out
Temporary Quarters Subsistence Expense Sub-voucher filled out - 2
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Page Updated June 9, 2020