Effective Date: May 09, 2018
Expiration Date: May 09, 2023
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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.
4.2.1 Per 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 41 CFR § 302-17.63, the net earnings (or loss) for self-employment income shown on schedule SE of the IRS Form 1040, and a copy of the employee’s W-2s and, if applicable, corrected W-2s.
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.
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