4 FAM 820
MISCELLANEOUS EMPLOYEE SERVICES
(CT:FIN-421; 04-24-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 821 SCOPE AND APPLICABILITY
(CT:FIN-369; 12-21-2004)
This subchapter provides the policy for miscellaneous
employee services, including the sale of travelers checks for personal travel,
sale of U.S. postage, cashing of U.S. securities, and Federal income tax
deduction certification. These services apply to U.S. personnel at post.
4 FAM 822 SALE OF TRAVELERS CHECKS FOR
PERSONAL TRAVEL
(CT:FIN-369; 12-21-2004)
When travelers checks from nearby commercial agents or
other local sources are not available for personal use, employee associations
have the authority to sell travelers checks to U.S. civilian and military
personnel and their dependents in accordance with local laws. U.S. disbursing
officers (USDOs) and cashiers responsible for official funds are authorized to
sell travelers checks only as provided by 4 FAM 467. When
a cashier is authorized to sell travelers checks, the sales may be only to
employees who will be conducting official business. Travelers checks for
personal travel cannot be acquired from cashiers.
4 FAM 823 SALE OF U.S. POSTAGE
(CT:FIN-369; 12-21-2004)
USDOs and cashiers responsible for official funds are not
authorized to sell postage stamps. As a service to U.S. post personnel, which
includes U.S. civilian and military personnel and their dependents and U.S.
citizen contractor employees, an employee association (6 FAM 500, Employee
Associations) may arrange for the sale of U.S. postage stamps, stamped cards,
stamped envelopes, etc. Likewise, when Armed Services Post Offices (APO/FPO)
or new Diplomatic Post Office (DPO) services are available, postage and
authorized forms of accountable paper for packaging mail may also be acquired
through these facilities as authorized by the respective Departments
regulations and policies.
4 FAM 824 CASHING OF U.S. SECURITIES
(CT:FIN-400; 05-01-2009)
Post cashiers may not perform personal banking services
for individuals authorized access to cashier services. This includes cashing
U.S. Government securities for personal needs. Consular officers are
authorized to certify U.S. securities such as Series EE bonds for sending to
U.S. banks for cashing. (See 7 FAM 800, Notarial Services Abroad, and 7 FAM 528, U.S.
Savings Bonds and Treasury Notes). This is a no-fee consular service under 22
CFR 22.1, Schedule of Fees, Item 45(i).
4 FAM 825 FEDERAL INCOME TAX DEDUCTION
CERTIFICATION
(CT:FIN-369; 12-21-2004)
a. Overseas employee representation expenses in excess
of those reimbursed, but which would have been reimbursable if the agency had
sufficient funds, may qualify as a miscellaneous itemized income tax deduction.
(See IRS Publication 516, Tax Information for U.S. Government Civilian
Employees Stationed Abroad.)
b. Authorized certifying officers at post may certify
employee requests for tax deductions for non-reimbursed representation expenses
for submission to the Internal Revenue Service (IRS). At the close of each
calendar year, or upon an employees departure from the post, the authorized
certifying officer may prepare a certification as to the amount of allowable
expenses that are claimed but not reimbursed. The certification is provided to
the employee. The following format should be used:
Dear Mr./Ms.:
This certifies that during calendar year (or
other period) while you were assigned to (city, state or province, country),
you incurred, for the benefit of the United States, the following properly
reimbursable expenses for official representation for which you were not
reimbursed because of insufficient funds:
$__________for official representation.
Sincerely yours,
Authorized Certifying Officer
c. A Foreign Service employee may justify other
ordinary and necessary expenses incurred in the performance of duty in
accordance with IRS guidelines (see IRS Publication 463, Travel, Entertainment,
and Gift Expenses). However, the certifying officer at post only certifies
representation expense.
d. Department of State personnel are not tax
consultants and do not provide tax services. Internal Revenue Service
publications are available in the consular section of the post or from any Internal
Revenue Service office. Individuals seeking tax advice should consult private
and professional advisors and utilize IRS resources available on the Internet.
4 FAM 826 THROUGH 829 UNASSIGNED