Movement and Storage of Household Goods (HHG)

Expenses for extended HHG storage for employees assigned to OCONUS locations are tax exempt.

OCONUS HHG shipment is a taxable entitlement. 

CONUS HHG shipment and storage is a taxable entitlement.

Household goods transportation and storage are authorized in order to move items associated with the home as well as personal effects that belong to the employee and dependents from the old to the new duty station.

You may have the items moved for you at the government’s expense through the Transportation Office (TO) or move your household goods at your own expense and request reimbursement. When personally procuring your move you will be reimbursed for transportation and storage expenses not to exceed what it would have cost the government to move them through the transportation office.

***This move may require assistance from your local Transportation Office (TO)***    

Things you need to know:

  1. The maximum weight allowance is 18,000 pounds.
  2. You may elect to move the goods from a location other than the old to the new duty stations, although the reimbursement may not exceed what it would have cost to move by the most direct route from the old to the new duty station.
  3. Weight tickets are required.

There are two ways the government may pay for HHG movement and storage that may be authorized:

Government Bill of Lading (GBL)/Actual Expenses (AE)

When GBL is authorized, the employee must contact their local Transportation Office (TO) to arrange the shipment and storage of their household goods. Under this method, the government assumes the responsibility of moving your goods and no claim reimbursement request is required through DFAS.

When you personally arrange your move in lieu of using the transportation office you will be reimbursed for actual expenses incurred not to exceed what the GBL shipment through the TO would have cost. When personally arranging your move you will be required to submit signed memo or DD Form 2278 from the TO stating what the move would have cost for the weight shipped. You will need official weight tickets showing the weight of the empty and full moving truck to determine the net weight of the goods moved.

All temporary storage is taxable. If you store your household goods under GBL and no submission is required to DFAS for reimbursement, you will receive a debt for taxes due at the end of the tax year for storage that was paid for by the government.

Voucher Submission for Government Bill of Lading (GBL)/Actual Expenses (AE)

  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. Paid Bill of Lading and paid, itemized receipts for any reimbursable expense $75 or more
  4. Copy of the official weight tickets or official weight listed on the bill of lading
  5. Paid storage receipts showing dates, rates and location of storage facility
  6. A signed memo from the Transportation Office
  7. Direct Deposit Form SF1199A

Commuted Rate

A lump sum payment is given to the employee based on the commuted rate table. This option is only allowed when moving from one state to another. You cannot use this option to move within a state or outside the continental United States (OCONUS). Reimbursement under this method includes transportation, packing, unpacking, crating drayage and storage.

Voucher Submission for Commuted Rate

  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. Paid Bill of Lading and paid, itemized receipts for any reimbursable expense $75 or more, any reimbursement over the actual expense will be taxed
  4. Copy of the official weight tickets or official weight listed on the bill of lading
  5. Direct Deposit Form SF1199A

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, then click on the blue link to be taken directly to the page.

Joint Travel Regulations (JTR), Chapter 5, Part F, Section 0543

Movement of Goods Frequently Asked Questions

Have questions, check out some of the commonly asked questions.

Page updated December 17, 2019