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?