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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle F—Federal Travel Regulation System |
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Chapter 301—Temporary Duty (TDY) Travel Allowances |
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SubChapter B—Allowable Travel Expenses |
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Part 301–11 - Per Diem Expenses |
| Subpart A - General Rules |
| § 301-11.1 - When am I eligible for an allowance (per diem or actual expense)? |
| § 301-11.2 - Will I be reimbursed for per diem expenses if my official travel is 12 hours or less? |
| § 301-11.3 - Must my agency pay an allowance (either a per diem allowance or actual expense)? |
| § 301-11.4 - May I be reimbursed actual expense and per diem on the same trip? |
| § 301-11.5 - How will my per diem expenses be reimbursed? |
| § 301-11.6 - Where do I find maximum per diem and actual expense rates? |
| § 301-11.7 - What determines my maximum per diem reimbursement rate? |
| § 301-11.8 - What is the maximum per diem rate I will receive if lodging is not available at my TDY location? |
| § 301-11.9 - When does per diem or actual expense entitlement start/stop? |
| § 301-11.10 - Am I required to record departure/arrival dates and times on my travel claim? |
| § 301-11.11 - How do I select lodging and make lodging reservations? |
| § 301-11.12 - How does the type of lodging I select affect my reimbursement? |
| § 301-11.13 - How does sharing a room with another person affect my per diem reimbursement? |
| § 301-11.14 - How is my daily lodging rate computed when I rent lodging on a long-term basis? |
| § 301-11.15 - What expenses may be considered part of the daily lodging cost when I rent on a long-term basis? |
| § 301-11.17 - If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s) provided by a hotel/motel? |
| § 301-11.18 - What M&IE rate will I receive if a meal(s) is furnished by the Government or is included in the registration fee? |
| § 301-11.19 - How is my per diem calculated when I travel across the international dateline (IDL)? |
| § 301-11.20 - May my agency authorize a rest period for me while I am traveling? |
| § 301-11.21 - Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays) while I am on official travel? |
| § 301-11.22 - Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday? |
| § 301-11.23 - Are there any other circumstances when my agency may reimburse me to return home or to my official station for non-workdays during a TDY assignment? |
| § 301-11.24 - What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment? |
| § 301-11.25 - Must I provide receipts to substantiate my claimed travel expenses? |
| § 301-11.26 - How do I request a review of the per diem in a location? |
| § 301-11.27 - Are taxes included in the lodging portion of the Government per diem rate? |
| § 301-11.28 - As a traveler on official business, am I required to pay applicable lodging taxes? |
| § 301-11.29 - Are lodging facilities required to accept a generic federal, state or local tax exempt certificate? |
| § 301-11.30 - What is my option if the Government lodging rate exceeds my lodging reimbursement? |
| § 301-11.31 - Are laundry, cleaning and pressing of clothing expenses reimbursable? |
| § 301-11.32 - May I be reimbursed for an advance room deposit in situations where a lodging facility requires the payment of a deposit, prior to the beginning of my scheduled official travel? |
| Subpart B - Lodgings-Plus Per Diem |
| § 301-11.100 - What will I be paid for lodging under Lodgings-plus per diem? |
| § 301-11.101 - What allowance will I be paid for M&IE? |
| § 301-11.102 - What is the applicable M&IE rate? |
| Subpart C - Reduced Per Diem |
| § 301-11.200 - Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum? |
| Subpart D - Actual Expense |
| § 301-11.300 - When is actual expense reimbursement warranted? |
| § 301-11.301 - Who in my agency can authorize/approve my request for actual expense? |
| § 301-11.302 - When should I request authorization for reimbursement under actual expense? |
| § 301-11.303 - What is the maximum amount that I may be reimbursed under actual expense? |
| § 301-11.304 - What if my expenses are less than the authorized amount? |
| § 301-11.305 - What if my actual expenses exceed the 300 percent ceiling? |
| § 301-11.306 - What expenses am I required to itemize under actual expense? |
| Subpart E - XXX |
| Agency Responsibilities |
| § 301-11.531 - What documentation must the employee submit to substantiate a claim? |
| § 301-11.532 - How should we compute the employee's ITRA? |
| § 301-11.533 - Are tax penalty and interest payments reimbursable? |
| § 301-11.534 - What tax tables should we use to calculate the amount of allowable reimbursement? |
| § 301-11.535 - How should we calculate the ITRA? |
| § 301-11.536 - Is the ITRA reimbursement considered to be income to the employee? |
| § 301-11.537 - Are income taxes to be withheld from the ITRA? |
| § 301-11.538 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA? |
| § 301-11.539 - If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated? |
| § 301-11.540 - How do we handle any excess payment? |
| Employee Responsibilities |
| § 301-11.521 - Must I file a claim to be reimbursed for the additional income taxes incurred? |
| § 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? |
| § 301-11.523 - What documentation must I submit to substantiate my claim? |
| § 301-11.524 - What steps must my agency take to determine my ITRA? |
| § 301-11.525 - Is the ITRA I receive taxable income? |
| § 301-11.526 - May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim? |
| § 301-11.527 - If I elect a lump sum payment, how is the ITRA paid? |
| § 301-11.528 - If I do not elect lump sum payment is there any additional reimbursement? |
| General |
| § 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)? |
| § 301-11.502 - Who is eligible to receive the ITRA? |
| § 301-11.503 - Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part? |
| Subpart F - Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter |
| Agency Responsibilities |
| § 301-11.631 - What documentation must the employee submit to substantiate a claim? |
| § 301-11.632 - How should we compute the employee's ITRA? |
| § 301-11.633 - Are tax penalty and interest payments reimbursable? |
| § 301-11.634 - What tax tables should we use to calculate the amount of allowable reimbursement? |
| § 301-11.635 - How should we calculate the ITRA? |
| § 301-11.636 - Is the ITRA reimbursement considered to be income to the employee? |
| § 301-11.637 - Are income taxes to be withheld from the ITRA? |
| § 301-11.638 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA? |
| § 301-11.639 - If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated? |
| § 301-11.640 - How do we handle any excess payment? |
| General |
| § 301-11.601 - What is a taxable extended TDY assignment? |
| § 301-11.602 - What factors should my agency consider in determining whether to authorize extended TDY? |
| § 301-11.603 - What are the tax consequences of extended TDY? |
| § 301-11.604 - What are the procedures for calculation and reimbursement of my WTA and ETTRA for taxable extended TDY?+ |
| § 301-11.605 - When should I file my “Statement of Income and Tax Filing Status” for my taxable extended TDY assignment? |
| Employee Responsibilities |
| § 301-11.621 - Must I file a claim to be reimbursed for the additional income taxes incurred? |
| § 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? |
| § 301-11.623 - What documentation must I submit to substantiate my claim? |
| § 301-11.624 - What steps must my agency take to determine my ITRA? |
| § 301-11.625 - Is the ITRA I receive taxable income? |
| § 301-11.626 - May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim? |
| § 301-11.627 - If I elect a lump sum payment, how is the ITRA paid? |
| § 301-11.628 - If I do not elect lump sum payment is there any additional reimbursement? |