NASA Procedural Requirements

NPR 9750.1 Effective Date: May 09, 2018 Expiration Date: June 09, 2028

Subject: Extended Temporary Duty Travel (ETDY)

Responsible Office: Office of the Chief Financial Officer

Chapter 4. Reimbursement and Voucher

4.1 Filing for Reimbursement

4.1.1 In general, claims should be submitted:

a. Within five working days after completion of an embedded trip or period of travel.

b. On a monthly basis if on ETDY; more frequent submissions (Every two weeks) should be made if the traveler has limitations such as a restricted amount on their individually billed charge card.

Note: While on ETDY status, employees should ensure they have receipts to support their reimbursement for lodging and authorized expenses over $75.

4.1.2 Employees may be reimbursed for the excess baggage in connection with their ETDY assignment (to and from destination authorized), if the following apply:

a. It is justified in connection with their ETDY assignment. b. The employee shall ensure that the excess baggage transported does not exceed up to four checked bags and are within size and weight limit of airline rule.

Note: Excess baggage does not include furniture or household items.

4.2 Extended TDY Tax Reimbursement Allowance (ETTRA)

4.2.1 Per Internal Revenue Service (IRS) publication 463, reimbursements for long-term assignments in excess of one year at the same location, regardless of the duties being performed, are considered to be income by the IRS. NASA is obligated to report all reimbursements as income to the employee, from the point in time that it can be reasonably determined that the assignment will exceed 365 days. A series of assignments to the same location, all for short periods, but that together cover a long period may be considered an indefinite assignment and therefore taxable. What is considered a long period may vary; for example, per the IRS Chief Counsel Advice Memorandum 200026025, "it is reasonable to treat a break of at least seven months as significant, thereby treating two work segments separated by a seven-month break as separate periods of employment for applying the one-year limitation."

4.2.2 NASA requires a certified statement as prescribed in Taxes on Relocation Expense, 41 CFR § 302-17, the net earnings (or loss) for self-employment income shown on U.S. Individual IRS Income Tax Form 1040, and a copy of the employee's W-2s and, if applicable, corrected W-2s.

4.3 Final Voucher

Employee shall ensure that all travel claims are connected with an approved travel authorization. The employee's reimbursement will be based on the applicable authorized reduced per diem rate. Employees are required to submit receipts for lodging and any other expenses over $75 with each claim.

DISTRIBUTION:
NODIS

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