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Code of Federal Regulations (Last Updated: April 5, 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 302—Relocation Allowances |
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SubChapter F—Miscellaneous Allowances |
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Part 302–17 - Taxes on Relocation Expenses |
| Subpart A - General |
| § 302-17.1 - What special terms apply to this part? |
| § 302-17.2 - Why does relocation affect personal income taxes? |
| § 302-17.3 - What is the Government's objective in reimbursing the additional income taxes incurred as a result of a relocation? |
| § 302-17.4 - Why is the reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation? |
| § 302-17.5 - Who is eligible for the WTA and the RITA? |
| § 302-17.6 - Is there any circumstance under which the WTA and the RITA are not paid even though I would otherwise be eligible? |
| § 302-17.7 - What limitations and Federal income tax treatments apply to various relocation reimbursements? |
| § 302-17.8 - Who is responsible for knowing which relocation expenses are taxable and which expenses are nontaxable? |
| § 302-17.9 - Which expenses should I report on my state tax returns if I am required to file returns in two different states? |
| § 302-17.10 - When is an expense considered completed in a specific tax year? |
| § 302-17.11 - Where can I find additional information and guidance on WTA and RITA? |
| § 302-17.12 - How are taxes on extended TDY benefits and taxes on relocation allowances related? |
| § 302-17.13 - How are taxes on extended TDY benefits and taxes on relocation allowances related? |
| Subpart B - The Withholding Tax Allowance (WTA) |
| § 302-17.20 - What is the purpose of the WTA? |
| § 302-17.21 - What relocation expenses does the WTA cover? |
| § 302-17.22 - What relocation expenses does the WTA not cover? |
| § 302-17.23 - What are the procedures for my WTA? |
| § 302-17.24 - How does my agency compute my WTA? |
| Subpart C - The Relocation Income Tax Allowance (RITA) |
| § 302-17.30 - What is the purpose of the RITA? |
| § 302-17.31 - What are the procedures for calculation and payment of my RITA? |
| § 302-17.32 - Who chooses the one-year or two-year process? |
| § 302-17.33 - May I ask my agency to recalculate my RITA? |
| Subpart D - The Combined Marginal Tax Rate (CMTR) |
| § 302-17.40 - How does my agency calculate my CMTR? |
| § 302-17.41 - Is there any difference in the procedures for calculating the CMTR, depending on whether my agency chooses the one-year or two-year RITA process? |
| § 302-17.42 - Which state marginal tax rate(s) does my agency use to calculate the CMTR if I incur tax liability in more than one state, and how does this affect my RITA and my state tax return(s)? |
| § 302-17.43 - What local marginal tax rate(s) does my agency use? |
| § 302-17.44 - What if I incur income tax liability to the Commonwealth of Puerto Rico? |
| § 302-17.45 - What if I incur income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States? |
| Subpart E - Special Procedure If a State Treats an Expense as Taxable Even Though It Is Nontaxable Under the Federal IRC |
| § 302-17.46 - What does my agency do if a state treats an expense as taxable even though it is nontaxable under the Federal IRC? |
| Subpart F - The One-Year RITA Process |
| § 302-17.50 - What information should I provide to my agency to make the RITA calculation possible under the one-year process? |
| § 302-17.51 - When should I file my “Statement of Income and Tax Filing Status” under the one-year process? |
| § 302-17.52 - When should I file an amended “Statement of Income and Tax Filing Status” under the one-year process? |
| § 302-17.53 - What happens if I do not file and amend the “Statement of Income and Tax Filing Status” in a timely manner? |
| § 302-17.54 - How does my agency calculate my RITA under the one-year process? |
| § 302-17.55 - What does my agency do once it has calculated my RITA under the one-year process? |
| § 302-17.56 - What do I do, under the one-year process, once my agency has provided my W-2(s)? |
| Subpart G - The Two-Year RITA Process |
| § 302-17.60 - How are the terms “Year 1” and “Year 2” used in the two-year RITA process? |
| § 302-17.61 - Is the WTA optional under the two-year process? |
| § 302-17.62 - What information do I put on my tax returns for Year 1 under the two-year process? |
| § 302-17.63 - What information should I provide to my agency to make the RITA calculation possible under the two-year process? |
| § 302-17.64 - When should I file my “Statement of Income and Tax Filing Status” and RITA claim under the two-year process? |
| § 302-17.65 - What happens if I do not file the “Statement of Income and Tax Filing Status” in a timely manner? |
| § 302-17.66 - How do I claim my RITA under the two-year process? |
| § 302-17.67 - How does my agency calculate my RITA under the two-year process? |
| § 302-17.68 - What does my agency do once it has calculated my RITA under the two-year process? |
| § 302-17.69 - How do I pay taxes on my RITA under the two-year process? |
| Subpart H - Agency Responsibilities |
| § 302-17.100 - May we use a relocation services provider to comply with the requirements of this part? |
| § 302-17.101 - What are our responsibilities with regard to taxes on relocation expenses? |
| § 302-17.102 - What happens if an employee fails to file and/or amend a “Statement of Income and Tax Filing Status” prior to the required date? |
| § 302-17.103 - What are the advantages of choosing a 1-year or a 2-year RITA process? |
| Appendix A to Part 302-17 - Federal Tax Tables for RIT Allowance |
| Appendix B to Part 302-17 - State Tax Tables for RIT Allowance |
| Appendix C to Part 302-17 - Federal Tax Tables for RIT Allowance - Year |
| Appendix D to Part 302-17 - Puerto Rico Tax Tables for RIT Allowance |
| § 302-17.0 - General. |
| § 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? |