Short Distance Rule - Mileage Requirements for Transfer of Station
You will not be reimbursed for Transfer of Station (TOS) expenses if you relocate to a new official duty station that does
not meet the 50-mile distance test. There are two (2) distance requirements:
1)
Employees transferring in the interest of the government from one agency or duty station to another for
permanent duty are generally eligible for Transfer of Station (TOS) expense allowances provided the distance
between your old and new duty stations is at least 50 miles or further. (FTR §302-1.1(b))
2)
Effective August 1, 2011, the distance between the new official duty station must be at least 50 miles further
from the employee’s current residence than the old official duty station is from the same residence. The
distance between the official station and residence is the shortest of the most commonly traveled routes
between them. This follows the distance guidelines found in Internal Revenue Service Publication 521, Moving
Expenses. (FTR §302-2.6)
Any relocation must be incidental to the transfer and not for the convenience of the employee.
Mileage is based on door-to-door distances using the shortest of the commonly traveled routes using commercial
software (i.e. MapQuest, Rand McNally).
Federal Travel Regulations limit TOS entitlements for short distance moves of less than 50-miles to the following:

En-route transportation for the employee and their dependents;

Miscellaneous Expense Allowance

Shipment of up to 18,000 pounds of household goods from their current residence to the new duty station

Temporary storage of household goods for up to 60 days for CONUS transfers (90-days for OCONUS transfers)

Withholding tax allowance (WTA)
Note: All reimbursed expenses are considered taxable income for transfers of less than 50 miles (FTR §302-2.6(b)).
Federal Travel Regulations prohibit the following benefits for waivers granted for moves of less than 50-miles:

House hunting trip (FTR §302-5.3(c))

Temporary Quarters (FTR §302-6.4(b))

Residence transactions including home sale, home purchase or lease termination (FTR §302-111.2(a)(3))
TEST #1 - MILEAGE REQUIREMENTS BETWEEN DUTY STATIONS FOR TRANSFERRING
EMPLOYEES
Line
Duty Station to Duty Station Distance Test Worksheet for Transferring Employees
1
Enter the number of miles from your current duty station to your new official duty
station.
2
If Line 1 is less than 50 miles, you do not qualify for TOS benefits
3
If line 1 is greater than 50 miles, you may be eligible for TOS benefits provided you
meet the requirements in Test #2 below.
Result
TEST #2 - MILEAGE REQUIREMENTS BETWEEN DUTY STATIONS AND OLD RESIDENCE
Line
Distance Test Worksheet
1
Enter the number of miles from your current residence to your new official duty station.
2
Enter the number of miles from your current residence to your old official duty station.
3
Subtract Line 2 from Line 1.
4
If Line 3 is at least 50 miles, then you meet the 50-mile rule.
Result
07/23/2014
Short Distance Rule - Mileage Requirements for Transfer of Station
“Map” for Determining Eligibility for Transfer of Station Allowances
Old Residence
Physical Address:
Old Official Duty Station
Physical Address:
Miles
Miles
Miles
New Official Duty Station
Physical Address:
Example, if the old official duty station is 3 miles from the current residence, then the new official duty station must be at
least 53 miles from that same residence in order to be eligible for Transfer of Station (TOS):
Point A:
Old
Residence
Point B:
Old Official Duty
Station
3 MI
53 MI
Point A to Point B =
Additional Mileage required Point A to Point C
Point A to Point C must be at least:
3 Miles
+ 50 Miles
53 Miles
Point C:
New Official Duty
Station
07/23/2014