Claim for Relocation Expenses Involving Tax Credit Loss

B-194860: Oct 15, 1979


  • Additional Materials:


    Shirley Jones
    (202) 512-8156


    Office of Public Affairs
    (202) 512-4800

    An Air Force employee was allowed an income tax credit for the purchase of a newly constructed residence, but was required to repay the credit when transferred less than 3 years later. She then claimed the tax loss as a relocation expense. By law, however, a transferred Federal employee is entitled only to reimbursement for brokerage fees and other expenditures reasonably necessary to consummate a real estate transaction. Therefore, the tax credit loss did not constitute a proper relocation expense and the claim was denied.

    Looking for more? Browse all our products here