41 C.F.R. § 302-17.22

Procedures for calculation and payment of the WTA

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

Each time an agency pays a covered, taxable relocation expense, regardless of whether it is a reimbursement, allowance, or direct payment to a vendor, it is considered “supplemental wages” as defined in 26 CFR 31.3402(g)-1(a) (see also IRS Publication 15, Employer's Tax Guide). Employees owe taxes on the WTA itself because, like most other relocation allowances, it is taxable income. To reimburse employees for the taxes on the WTA itself, agencies compute the WTA by using the grossed-up withholding formula in this section and the appropriate supplemental wage rate, as specified in IRS Publication 15. This rate, along with examples of how to calculate the WTA, is published in an FTR bulletin available at https://gsa.gov/ftrbulletins. The formula for calculating the WTA is: WTA = R/(1 − R) × Expense, where R is the withholding rate for supplemental wages.

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× “41 C.F.R. § 302-17.22 (d) ("The WTA does not cover the following relocation expenses .”

— 41 C.F.R. § 302-17.22(d) — 1 case

Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017). “41 C.F.R. § 302-17.22 (d) ("The WTA does not cover the following relocation expenses .”

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.