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AD-1000 Instructions

AD-1000 Instructions - 2008

Updated May 12, 2009
 

Completion instructions for filing AD-1000, Claim For Relocation Income Tax Allowance.

If a spouse received a salary, their W-2 must also be supplied and the spouse must sign the form. If the spouse did not receive a salary, the spouse's signature is not required.

Form must have original signatures. Send to Financial Management Section, State Office.


Form AD-1000, Claim for Relocation Income Tax Allowance for the Year 2008 is used to apply for the Relocation Income Tax (RIT) Allowance. The form must be submitted with the AD-616R according to the instructions below.

Claim For Relocation Income Tax Allowance For The Year 2008--(Title of Form):
Enter the applicable calendar year for the RIT allowance claim.

Name:
Enter the employee’s first and last name.

Social Security Number:
Enter the employee’s social security number.

Agency Code:
Enter the 2-position agency code.

Reporting Date:
Enter the date the employee actually reported for duty at the new official station using the yy/mm/dd format. This date must be the same date shown in Block 10 of the AD-616R.

Example: Enter 080602 to record June 2, 2008

1. Gross Compensation

Employee Information Form W-2:
Enter the total gross wages from employee’s Form(s) W-2, Wage and Tax Statement. If the employee has more than one W-2, enter the total amount of all W-2’s here. A copy of each W-2 must be attached to the RIT claim.

Example: Enter $25,500.00 as 25500.00

Schedule SE:
If applicable, enter the sum of the employee’s self-employment net earnings from lines 1 and 2 of the employee’s tax form, Schedule SE 1040). A copy of the Schedule SE (1040) must be attached to the RIT claim.

Example: Enter $15,000.00 as 15000.00

Total:
Enter the cumulative total of the amounts shown in the Form W-2 and Schedule SE blocks for the employee.

Example: Enter $40,500.00 as 40500.00

Spouse Information Form W-2:
If the employee’s filing status for the applicable year is Married filing separate return and the employee resides in a community property state or the employee’s filing status is Married filing joint return, enter the total gross wages from the spouse’s Form(s) W-2 (if the spouse had wages). If the spouse has more than one W-2, enter the total amount of all W-2’s here. A copy of each W-2 must be attached to the RIT claim.

Example: Enter $25,500.00 as 25500.00

The community property states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington.

Schedule SE:
If applicable, enter the sum of the spouse’s self-employment net earnings from lines 1 and 2 of the spouse’s tax form, Schedule SE (1040). A copy of the Schedule SE (1040) must be attached to the RIT claim.

Example: Enter $15,000.00 as 15000.00

Total:
Enter the cumulative total of the amounts shown in the Form W-2 and Schedule SE blocks for the spouse.

Example: Enter $40,500.00 as 40500.00

Total Earned Income:
Enter the sum of the Employee Total and the Spouse Total.

Example: Enter $81,000.00 as 81000.00

Check-off Box:
Check this box if Total Earned Income is $20,000 or less.


2. Filing Status

Check one of the boxes identified on the form to indicate the Federal filing status as shown on the employee’s Form 1040, Individual Income Tax Return, for the tax year involved.


3. State Tax Liability

State Name:
Enter the 2-position state abbreviation code for the state(s) where a state tax liability on relocation reimbursements was incurred.

Note: Complete the Marginal Tax Rate column and the Tax Basis column Complete the Marginal Tax Rate column and the Tax Basis column only if your Total Earned Income is $20,000 or less.

Marginal Tax Rate:
Enter the state marginal tax rate, in decimal format, for each state shown. This rate must be provided by the employing office and cannot exceed the rate already established by GSA at the $20,000 income level.

Example: Enter 1% as 01

Tax Basis:
Enter one of the following codes to indicate how the state Marginal Tax Rate(s) is expressed:
1 Percent of Income
2 Federal Tax

Check-off Box:
Check this box only if the filing status is Married filing separate return and the employee resides in a community property state.


4. Local Tax Liability (Note: Skip this section--For the majority of Oklahoma counties/cities there is no local tax liability)

Locality Name:
Enter the name of each locality where local income tax liability was incurred.

Type:
Enter one of the following codes to indicate the type of locality.
1 City
2 County

Local Marginal Tax Rate:
Enter the locality marginal tax rate, in decimal format, for each locality shown. Attach to the AD-1000 a copy of the local income tax rate table for each locality shown.

Example: Enter 1% as 01

Tax Basis:
Enter one of the following codes to indicate the basis of each tax:
1 Percent of Income
2 State Tax
3 Federal Tax

Total:
Enter the cumulative total of all Marginal Tax Rates (both state and locality).

Example: Enter 2% as 02
 

5. Taxable Relocation Payments

Enter the amount of taxable moving expense reimbursements made for the year. This amount is shown on Form W-2 as Moving Allowance Subject to Withholding.

Example: Enter $12,400.00 as 12400.00
 

6. Certifications

Employee’s Signature:
The employee must sign in this block. (Original Signature Required)

Date:
Enter the date, in the mm/dd/yy format, that the employee signed the form.

Example: Enter 060209 to record June 2, 2009

Spouse’s Signature:
The spouse must sign in this block only if income for the spouse is shown in Block 1, Gross Compensation. (Original Signature Required)

Date:
Enter the date, in the mm/dd/yy format, that the spouse signed the form.

Authorized Official’s Signature:
The approving official (Financial Management) must sign in this block. (Original signature required)

Date:
Enter the date, in the mm/dd/yy format, that the approving official signed the form.