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Code of Federal Regulations (Last Updated: October 10, 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 |
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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? |