Miscellaneous Expense Portion

_______Miscellaneous Expense Portion:

• 
  Two ways to claim: (1) Flat rate or (2) Itemization
  
• 
  Flat rate: No receipts required $650 without family; $1,300 with family
  
• 
  Itemization: Receipts required. Limits are based on salary (DSSR 252.1). Allowable expenses listed in DSSR 251.2a
  
• 
  May be paid between foreign location and U.S.
  

_______Wardrobe Expense Portion:

• 
  Paid only when transferring across two transfer zones (1 to 3 or 3 to 1)
  
• 
  May be paid between foreign location and certain non-foreign areas outside conterminous U.S.
  
• 
  Never paid to conterminous U.S. (48 contiguous states + the District of Columbia) which is zone 2
  
• 
  Zones for foreign areas found in DSSR 920, column 4
  
• 
  Zones for non-foreign areas found in DSSR 252.2
  
• 
  Paid as flat rate depending on family size, no receipts required (see DSSR 252.2 for current amounts)
  

_______Subsistence Expense Portion:

• 
  Paid only when transferring from foreign post to the United States (DSSR 251.1c).
  
• 
  Paid by either Actual subsistence method or Flat rate method
  

If Agency does not offer both methods, Actual subsistence method is used.

for lodging; certified meal/laundry/dry cleaning statement required, but no receipts.

• 
  Flat rate method: No receipts required, limited to 30 days
  

_______Lease Penalty Expense Portion:

• 
  Paid from post in foreign area to United States
  
• 
  Authorizing official must certify in writing to five statements in DSSR 252.4
  
• 
  Amount allowed limited to terms of lease or three months’ rent, whichever is less.
  

DSSR Section 960 - Worksheets (TL:SR 711 7/5/09) HSTA- page 2 of 2

Allowable expenses under the Education Allowance may be computed here to process a claim on the SF-1190. This worksheet is reproducible locally. See guidelines

on the reverse of this page.

Employee’s Name (Last, First, MI)		Agency		Date			Grant Number
Name of Child/Date of Birth (mm/dd/yy)	Name and Address of School		At-post		Away-from-post	Home study		U.S. Grade Equiv.	Date Child Enters School	Date Child Leaves School
1.
2.
3.
4.
5.
6.
7.
8.

Methods of education described on reverse side of worksheet

	Child 1	Child 2	Child 3	Child 4	Child 5	Child 6	Child 7	Child 8
Basic tuition
Necessary electives
Books and supplies
Local transportation (At-post only)
AP or IB exam fees (see DSSR 271i)
Away-from-post transportation
Room and board (Away-from-post)
Subtotal
One-time fees
English as a second language
Supplementary instruction
Total
Home study/Private Instruction (Grades K-12)

Remarks: Include exchange rate used if costs in local currency. Area for prorating allowance if necessary (DSSR 274.22f) and for figuring local transportation when private car or carpool used (DSSR 277.1f)

DSSR Section 960 - Worksheets (TL:SR 679 07/22/07 ) Education Allowance - page 1 of 2

EDA - Education Allowance Worksheet (DSSR 270) (Rev. 7/22/07 TL:SR 679)
Employee must choose one of the three methods of education: (1) At-post (2) Away-from-post or (3) Home Study/Private Instruction.
(DSSR 276.3) Education allowances shall not be paid for a child in the U.S. who (1) has a parent in the U.S. (unless divested of custody); (2) is under Separate Maintenance Allowance. An Education Allowance shall not be paid for a child who has traveled under educational travel authority within the past 12 months (DSSR 276.3).
An Education Allowance may be paid for a child who is under Involuntary SMA if attending school at an authorized foreign ISMA point (unless they have traveled under educational travel authority within the past 12 months).

(1) School at-post (DSSR 277.1) Allowance rates in DSSR 920, column 5 If “At-post” and “Away-from-post” allowances in DSSR 920 are the same, the school at post is considered adequate. Allowable expenses: Basic tuition Necessary electives Books and supplies normally provided free of charge in U.S. public schools Required fees (one-time fees limited to base school; see DSSR 272.3 when limit is reached) Local transportation Supplementary instruction reimbursement (see DSSR 274.12a and 276.9 for details)

(2) School Away-from-post (DSSR 277.2) Allowance rates in DSSR 920, column 5 . If “At-post” and “Away-from-post” allowances in DSSR 920 are not the same (i.e., “away” is higher), the school at post is considered inadequate. Allowable expenses: Basic tuition Necessary elective courses Books and supplies normally provided free of charge in U.S. public schools Required fees Room and board (277.2b) Periodic transportation to/from post during school closings; UAB or storage of baggage at or in the vicinity of the school during break between school years (see 277.2c)

(3) Home Study/Private Instruction (277.3) Grades K through 8 are based on the Calvert School, Baltimore, Maryland Grades 9 through 12 are based on the University of Nebraska Current rates are in 274.12b Rates are set to include all necessary curriculum costs

(4) Special Needs Education Allowance (276.8) Current “At-post” and “Away-from-post” rates are in 274.12c. See 276.81 when costs exceed maximum. Rates are in lieu of, not in addition to, the “At-post” and “Away-from-post” rates listed in DSSR 920 Documentation at post must include Individual Education Plan (IEP) or equivalent or Individual Family Service Plan (IFSP) which delineates educational requirements

DSSR Section 960 - Worksheets (TL:SR 679 eff. 7/22/07) Education Allowance - page 2 of 2

(Page 1 of 2)

Safehaven Location used to calculate the Subsistence Expense Allowance (SEA). If within the U.S., include name of county to further identify safehaven location. Note: There can be only one First Evacuee at each Official Safehaven (see reverse of this page for details).

___________________________________________________________________________________________________________

City County (U.S. only) U.S. State or Country
Safehaven Lodging (“L”) $__________________

Meals & Incidental Expenses (“M&IE”) $___________________

The commercial rate requires a receipt for lodging in a hotel, motel, commercially leased house or apartment, or other transient-type commercial establishment.

(Page 2 of 2)

• 
  In addition to SEA payments, a transportation allowance may be paid as follows: $25 per day, regardless of family size. LIMITATION: The transportation allowance may not exceed $25 per day per family and may be paid at only one safehaven even if evacuees from the same family are at two different safehavens.
  

• 
  An air freight replacement allowance may be paid if air freight was not shipped FROM post. Employees and evacuated family members will still be eligible to ship air freight BACK TO post. Amounts are: $250 for first evacuee only; $450 for first evacuee and one family member; $600 for first evacuee and two or more evacuated family members. If evacuees are at two safehavens, there can be a first evacuee at each safehaven when calculating the air freight replacement allowance [see examples at DSSR 631a(3).]
  

--Non-Foreign, outside continental US = DOD http://www.defensetravel.dod.mil/site/perdiem. cfm