C.F.R. » Title 41 » CHAPTER 302—RELOCATION ALLOWANCES › SUBCHAPTER F—MISCELLANEOUS ALLOWANCES › PART 302-17—TAXES ON RELOCATION EXPENSES › Subpart B—The Withholding Tax Allowance (WTA)

41 C.F.R. § 302-17.20

Purpose of the WTA

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(a) The purpose of the WTA is to protect an employee from having to use part of their relocation expense reimbursements to pay Federal income tax withholding; it does not cover State taxes, local taxes, Medicare taxes, or Social Security taxes (see § 302-17.21(c) and (d)).

(b) The WTA may be optional to employees. Employees should review § 302-17.61 for discussion about choosing whether or not to accept the WTA. See §§ 302-17.62 through 302-17.67 for procedures if an employee chooses not to accept the WTA.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017).
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Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017). “See 41 C.F.R. § 302-17.20 (“The purpose of the WTA is to protect you from having to use part of your relocation expense reimbursements to pay Federal income tax withholding; it does not cover state taxes, local, taxes, Medicare taxes, or Social Security taxes[.”
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