To fill out DD Form 2912, the Claim for Temporary Quarters Subsistence Expense, you enter your identifying information and PCS dates in the header, log every day of lodging and meal costs in the daily worksheet, sign to certify the expenses, and submit the completed form to your servicing Defense Finance and Accounting Service (DFAS) office along with your travel authorization and lodging receipts. Download the current fillable PDF from the Executive Services Directorate at esd.whs.mil before you begin, since an outdated edition can hold up processing.1Department of Defense. DD Form 2912 – Claim for Temporary Quarters Subsistence Expense
Check Your Orders Before You Fill Anything In
Temporary Quarters Subsistence Expense (TQSE) is not automatic. Your authorizing official decides whether temporary housing reimbursement is necessary for your move, and that decision has to appear in your travel orders before you spend any money.2Per Diem, Travel, and Transportation Allowance Committee. Joint Travel Regulations Revisions – Redefining TQSE Allowances Pull out your DD Form 1614 (travel authorization) and any amendments. If TQSE isn’t on it, DFAS cannot pay a claim, and DD 2912 has nowhere to go.
Since December 8, 2025, the only reimbursement method is Lodgings Plus (TQSE-LP). If your orders were issued before that date under Actual Expense or Lump Sum, the original terms still govern that move; any new authorization uses LP.3U.S. Department of Defense. Joint Travel Regulations Revisions – Update Temporary Quarters Subsistence Expense Methodology Under LP, you document actual lodging costs; the meals-and-incidental-expenses (M&IE) allowance is a flat daily rate the finance office computes for you from your locality rate.
Working Through the Twelve Fields
Fields 1 Through 8: Who, Where, and When
Fields 1 and 2 take your name (last, first, middle initial) and Social Security number. Field 3 is your pay grade. Field 4 is your new duty station, and Field 5 is the date you reported for duty there, in YYYYMMDD format. Copy the duty station name and reporting date exactly as they appear on your DD 1614. Mismatches between the two forms are one of the most common reasons claims get bounced back.
Fields 6 and 7 define your temporary quarters window. Field 6 is the date you (and separately, each dependent) vacated the old residence. Field 7 is the date you occupied the new permanent residence. Occupancy of permanent quarters begins the moment you or any family member starts living there, not when you sign a lease or close on a house.1Department of Defense. DD Form 2912 – Claim for Temporary Quarters Subsistence Expense Field 8 lists each dependent included in the claim by name, matching the dependents authorized on your DD 1614.
Field 9: The Daily Expense Worksheet
Field 9 is where most of your time on this form goes. Each row covers one calendar day of temporary quarters and takes: the date, the number of people (employee plus dependents), the city and state where you lodged, the lodging cost, meal costs broken out by breakfast, lunch, and dinner, and laundry expenses split between coin-operated and dry cleaning.
Under Lodgings Plus, the lodging column drives your reimbursement. Enter the exact nightly rate you paid, including taxes. Lodging taxes are reimbursed separately from the locality lodging cap, so record them accurately. The meal columns matter less than they did under the old Actual Expense method because your M&IE is now a flat allowance the finance office calculates, but the form’s instructions still say to itemize. Mark each meal “C” for commercial (restaurant or takeout) or “H” for home-prepared. Home-prepared meals should be accumulated and averaged across all such meals during the period rather than logged per plate.1Department of Defense. DD Form 2912 – Claim for Temporary Quarters Subsistence Expense
Laundry and dry cleaning are classified as incidental expenses folded into the M&IE allowance. The columns exist for tracking, not for a separate reimbursement on top of M&IE.4eCFR. 41 CFR 302-6.28 – Are Temporary Quarters Lodging Taxes and Laundry Dry Cleaning Expenses Included in the TQSE Amount
If you and your dependents occupy temporary quarters in different locations at the same time (for example, you’re at the new duty station while your spouse stays behind to finish out a school year), use a separate expense worksheet for each location. Temporary quarters at any location other than your old or new duty station requires separate approval from the order-approving official.1Department of Defense. DD Form 2912 – Claim for Temporary Quarters Subsistence Expense
Fields 10 Through 12: Signature, Date, and Remarks
Field 10 is your signature certifying that every expense on the form is accurate and that you actually incurred it. Do the math twice before you sign. Falsifying a government voucher exposes you to civil penalties under the False Claims Act of over $10,000 per false claim, plus triple the damages the government sustains,5Office of the Law Revision Counsel. 31 USC 3729 – False Claims and travel voucher fraud can also be pursued under the Program Fraud Civil Remedies Act at up to $5,000 per false claim or statement.6Department of the Interior. Program Fraud Civil Remedies Act Frequently Asked Questions
Field 11 is the date you sign. Field 12 is for remarks. Use it to explain any interruption in your temporary quarters occupancy, such as a period of temporary duty travel (TDY) in the middle of your TQSE window. If you have already filed a separate DD 2912 for an earlier portion of this same PCS, note that here and attach a copy of the paid voucher.
Receipts and Documents to Attach
Attach a lodging receipt for every night you claim, regardless of the amount, and receipts for any other single expense of $75 or more (a meal for one or more people included).7Defense Travel Management Office. What is a Valid Receipt Individual meal and incidental receipts under $75 are not required, but keep them in case of audit.
A valid receipt shows four things: the name of the business, the date service was provided, the price including tax, and proof the total was paid.7Defense Travel Management Office. What is a Valid Receipt Lodging receipts must itemize daily charges rather than showing only a lump sum for the whole stay.8Defense Travel Management Office. Avoid Improper DTS Payments by Checking Receipts A common trap: a pre-checkout folio showing an amount due is not valid because it does not confirm payment. Use the final checkout receipt, or pair the hotel bill with a credit card statement showing the charge posted.
Along with your receipts, include a copy of your DD 1614 travel authorization plus any amendments (especially if your TQSE window was extended). Under Lodgings Plus, you are required to use your government contractor-issued travel charge card for TQSE expenses unless you have an exemption; using a personal card without one can cause problems at the audit stage.9eCFR. 41 CFR Part 302-6 – Allowance for Temporary Quarters Subsistence Expenses
Where to Send the Claim and What Happens Next
When your temporary quarters period ends, or at the end of each authorized 30-day increment, assemble the completed DD 2912, all lodging receipts, any $75-plus receipts, and your DD 1614 with amendments. Submit the package to your servicing DFAS finance office. Which office that is depends on your agency and duty station; your human resources or civilian personnel office can point you to the right one. Some installations accept digital submissions, so ask about the preferred format.
As of mid-2026, DFAS is processing civilian PCS vouchers in roughly 14 business days on average, with up to three additional business days for certain cases.10Defense Finance and Accounting Service. Civilian Permanent Change of Station That’s a benchmark, not a guarantee. Errors reset the clock: mismatched dates between your DD 2912 and DD 1614, missing receipts, or math that doesn’t add up will send the claim back for correction. Payment arrives by direct deposit or shows on your leave and earnings statement.
Keep a full copy of everything you submit. If the finance office calls with a question weeks later, you’ll want your own records in front of you.
If You Need Money Before You File
You don’t have to wait until the end of your temporary quarters period to see any cash. DFAS can issue a travel advance for TQSE at up to 60% of your maximum allowance, and you can request less if you prefer. Advances are released no sooner than ten days before your temporary quarters occupancy begins.11Defense Finance and Accounting Service. Civilian Permanent Change of Station Advance Entitlement Your agency may also authorize additional advances for later 30-day periods under the Lodgings Plus rules.9eCFR. 41 CFR Part 302-6 – Allowance for Temporary Quarters Subsistence Expenses To request one, submit the Civilian PCS Advance Form along with your DD 1614 and a direct deposit form (SF 1199A).
Don’t Forget the Tax Side
Every dollar of TQSE reimbursement is taxable income for civilian DoD employees. DFAS withholds federal income tax and FICA on the payment.12Defense Finance and Accounting Service. Civilian Permanent Change of Station Tax Information To recover the added tax you owe because of the reimbursement, file for the Relocation Income Tax Allowance (RITA) the year after your move. DFAS typically pays a Withholding Tax Allowance up front, and you reconcile it with a RITA claim after you complete your tax return. Your agency sets the annual filing deadline; if you miss it and receive a written warning, you have 60 days to file or the WTA can be declared a debt back to the government.13eCFR. 41 CFR Part 302-17 – Taxes on Relocation Expenses Put a reminder on your calendar the day you submit DD 2912, because the RITA claim is where you get the tax back.