Reimbursement of Forfeited Deposit on House Purchase

An advance decision was requested as to whether an employee could be reimbursed for a forfeited deposit on the purchase of a residence since the employee was prevented from completing the purchase transaction by a second transfer. The forfeited deposit may be included as a miscellaneous expense allowance incident to his two transfers. The employee would be entitled to the maximum miscellaneous expense allowance for each transfer, not to exceed the actual miscellaneous expense incurred.