How to Fill Out and Submit the SF-1190: Foreign Allowances Application

Standard Form 1190 is the federal government’s application for foreign area allowances paid to U.S. civilian employees stationed overseas, and completing it correctly comes down to five things: pulling your supporting documents together, entering your position and post data accurately, checking the right allowance boxes, certifying the form, and routing it to your agency’s authorizing official. To fill out the SF-1190, download the current fillable PDF from GSA.gov or request a copy from your agency’s HR office — many agencies distribute pre-populated versions through their internal portals.¹

The same form handles new requests, revisions to an existing allowance (a dependent arriving at post, for example), and terminations when your circumstances change.² Which action you’re taking is one of the first things you’ll indicate on the form.

What the SF-1190 Covers and What It Doesn’t

Almost every foreign area allowance flows through this form, including post allowance (COLA), living quarters allowance (LQA), temporary quarters subsistence allowance (TQSA), post hardship differential, danger pay, foreign transfer allowance, home service transfer allowance, separate maintenance allowance, educational travel, evacuation allowance, and the difficult-to-staff incentive differential.²

Three allowances do not use the SF-1190: representation allowance, education allowance, and official residence expenses each have their own processes.² Locally hired staff and contractors abroad generally aren’t covered by these allowance regulations at all.

Documents to Gather Before You Start

Incomplete paperwork is the most common reason allowance requests stall. Pull these records together before you open the PDF:

Official travel orders or assignment notification confirming your foreign post and effective dates.
Signed lease agreement if you’re claiming LQA. It should show the monthly or annual rent, landlord information, and property address at post.
Itemized utility bills or estimates covering electricity, water, gas, and similar services at your quarters. These figures roll into the LQA calculation against the post ceiling.
Dependent documentation — birth certificates, marriage certificates, or court orders establishing custody — for each family member you’ll claim at post. Payment tiers change with the number of eligible dependents residing with you.
Your most recent SF-50 (Notification of Personnel Action), which confirms pay plan, grade, step, and base salary for the compensation blocks.
For TQSA, lodging receipts and a certified statement of daily meal, laundry, and dry cleaning expenses.³

Missing documents can delay processing by several pay periods or lead to an outright denial, so treat this step as non-optional.

Completing the Form Block by Block

Personal and Position Information (Blocks 1–10)

These blocks identify who you are and where you’re assigned. Enter your full name, the last four digits of your Social Security number, agency name, office or bureau, pay plan (GS, WG, or whatever applies), occupational series, grade and step, annual base salary, position title, and your overseas duty station including city and country.⁴ Use your national GS base rate for the salary field, not a locality-adjusted figure.⁵

Arrival Date and Allowance Selection

Enter your date of arrival at post, then check the box for each allowance you’re requesting: post allowance/COLA, LQA, TQSA, post differential, danger pay, and so on. Most employees will check more than one. Indicate here whether the form is a new application, a revision, or a termination.

Financial and Housing Data

For LQA, enter the annual rent amount and your expected utility costs. Both figures are measured against the maximum rate the State Department’s Office of Allowances publishes for your specific post under DSSR Section 130. Reimbursement is capped at actual expenses up to the post ceiling: you can’t claim more than you spend, and you can’t exceed the ceiling no matter what you spend.

For TQSA, the daily maximum steps down in tiers. Days 1 through 30 use the highest rate, days 31 through 60 drop, and days 61 through 90 drop again. The allowance covers up to 90 days from arrival at a new foreign post, ending when you move into permanent housing if that happens sooner. Agency approval can extend TQSA up to 150 days.⁶

Dependent Information

List every eligible family member residing at post. The DSSR defines a dependent child as under age 21, with exceptions for educational travel purposes and for dependents incapable of self-support. A child attending a U.S. military service academy is not counted as a dependent under these regulations. Since payment tiers move with household composition, file a revised SF-1190 whenever your dependents at post change.

Payment Method (Block 22)

Select either electronic funds transfer to a checking or savings account, or payment by mailed check. For EFT, provide your bank’s routing number, account number, and mailing address.⁷

Employee Certification (Block 24)

Block 24 carries your signature and certifies that the information on the form is true and correct. The printed language warns that false statements can trigger criminal penalties under 18 U.S.C. § 287 and § 1001, civil penalties under 31 U.S.C. § 3729, and administrative penalties under 31 U.S.C. § 3802.⁷ Under § 1001, a false statement conviction can result in up to five years in prison and a fine of up to $250,000.⁸ By signing, you also agree to notify your authorizing office immediately if anything changes that could affect the amount you receive.

Submitting the Form

The completed SF-1190 goes to your agency’s authorizing official, usually someone in the human resources or financial management office at your post or headquarters. That official reviews the form for accuracy and confirms the requested amounts against current DSSR rates for your post. Once approved, the data feeds into your agency’s payroll system.

Processing speed varies. Some employees see allowances within one or two pay cycles; others wait longer, especially on first-time claims that need a full documentation review. Track your request through your agency’s financial management portal or check in with your local payroll liaison. If the authorizing official finds errors, the form typically comes back to you for correction rather than being processed with incomplete data.

Advances are available when overseas expenses arrive before reimbursement catches up. Any advance not later covered by accrued allowances is recoverable by the government through payroll deductions or other collection methods under 5 U.S.C. § 5922.⁹

If an Overpayment or Denial Comes Later

Errors surfaced during audits (an incorrect rate, a dependent who left post without being reported, a payroll clerical mistake) become overpayments the government will seek to recover, usually through future payroll deductions. If the overpayment wasn’t your fault, you can request a waiver under 5 U.S.C. § 5584. Collection can be waived when recovery would be “against equity and good conscience and not in the best interests of the United States.”¹⁰ The waiver isn’t available where there is any indication of fraud, misrepresentation, or fault on your part, and you must file within three years of the date the erroneous payment was discovered.

If your SF-1190 is denied or paid at less than you believe you’re owed, start with your HR office or the authorizing official to understand the specific reason and whether a corrected resubmission would resolve it. If internal review doesn’t fix it, you can file a compensation claim with OPM under 31 U.S.C. § 3702 within six years of the date the claim accrued.¹¹ OPM has noted that LQA and similar allowances are discretionary recruitment incentives rather than statutory entitlements, so agencies have meaningful latitude in granting or denying them.¹²

1
General Services Administration. Foreign Allowances Application, Grant and Report
2
U.S. Department of State Foreign Affairs Manual. 3 FAH-1 H-3210 – Allowances
3
U.S. Department of State Office of Allowances. TQSA – Temporary Quarters Subsistence Allowance Worksheet
4
Defense Logistics Agency. Instructions for Completing SF-1190
5
General Services Administration. Instructions for Completing Standard Form 1190 (GSA Specific)
6
Department of Defense Education Activity. The Foreign Allowance Overview Guide
7
General Services Administration. SF-1190 – Foreign Allowances Application, Grant and Report
8
Office of the Law Revision Counsel. 18 USC 3571 – Sentence of Fine
9
Office of the Law Revision Counsel. 5 USC 5922 – General Provisions
10
Office of the Law Revision Counsel. 5 USC 5584 – Claims for Overpayment of Pay and Allowances
11
Office of the Law Revision Counsel. 31 USC 3702 – Authority to Settle Claims
12
U.S. Office of Personnel Management. Compensation Claim Decision