Movement and Storage of Household Goods

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Movement and Storage of Household Goods (HHG)

Joint Travel Regulations (JTR), Chapter 5, Part B

Per current guidance, expenses for extended HHG storage for employees assigned to OCONUS locations are tax exempt. We anticipate updated guidance addressing whether OCONUS HHG shipment is tax exempt, but we do not have it yet. 

CONUS HHG movement 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 methods of HHG 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 storage over 30 days 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 over 30 days 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 Travel Voucher Guide and 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. DD Form 2278 or 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. The amount reimbursed in excess of receipts provided for the movement and storage of goods will be taxed. 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 Travel Voucher Guide and 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

Movement of Goods Frequently Asked Questions

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

Page updated November 30, 2018