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Section 12. IRS Relocation Travel Guide›1.32.12 IRS Relocation Travel Guide›Allowances for Expenses Incurred in Connection with Residence Transactions

Title Requirements

Internal Revenue Manual Part 1. Organization, Finance, and Management · 2026-10-03 edition · updated 2026-10-04 · United States

The title or interest in the property must be in the employee's name and/or that of an immediate family member.

If the employee or a member of their immediate family does not hold full title to the property for which they are requesting reimbursement, the employee, will be reimbursed on a pro rata basis to the extent of the employee's equitable title interest in the residence.

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▸Contents — Internal Revenue Manual Part 1. Organization, Finance, and Management
Internal Revenue Manual Part 1. Organization, Finance, and Management

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