Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 41 - Public Contracts and Property Management |
Subtitle F - Federal Travel Regulation System |
Chapter 301 - Temporary Duty (TDY) Travel Allowances |
SubChapter C - Arranging for Travel Services, Paying Travel Expenses, and Claiming Reimbursement |
Part 301-52 - Claiming Reimbursement |
§ 301-52.23 - Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?
Latest version.
-
§ 301-52.23 Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?
Yes, your agency will report this payment as additional wages on Form W-2.
[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]