C.F.R. » Title 41 » CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES › SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES › PART 301-11—SUBSISTENCE EXPENSES › Subpart F—Extended TDY Tax Reimbursement Allowance (ETTRA)

41 C.F.R. § 301-11.603

Procedures for WTA and ETTRA calculation and reimbursement

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

(a) If the agency knows from the beginning that the TDY assignment qualifies as taxable extended TDY, the agency will:

(1) Withhold a WTA;

(2) Pay the WTA as withholding tax to the Internal Revenue Service (IRS) until the assignment ends; and

(3) Increase (or “gross-up”) the WTA amount to reimburse the employee for additional taxes on the WTA.

(b) If the agency realizes during the TDY assignment that taxes will be incurred, the agency will:

(1) Compute the WTA for all taxable benefits received since recognizing the assignment is no longer “temporarily away from home”;

(2) Pay the computed amount to the IRS; and

(3) Begin paying WTA to the IRS until the extended TDY assignment ends.

(c) For the ETTRA, the agency will use the same one-year or two-year process chosen for the relocation income tax allowance (RITA). Additional information on WTA and RITA processes is available in part 302-17 of this subtitle.

(d) If the agency offers a choice, the WTA is optional for the employee.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017).
Sort: Relevance Newest Treatment
Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017). · cites it 2× “K ¶ 27 — y; see also 41 C.F.R. §§ 301-11.603 , 301-11.605. 12 In addition, Plaintiff requests leave to amend the May 6, 2016 Complaint to allege that she is entitled to additional reimbursement, pursuant to FTR § 301-11.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.