41 CFR Part 302-17
PART 302-17—TAXES ON RELOCATION EXPENSES
- PART 302-17—TAXES ON RELOCATION EXPENSES
- Subtitle F—Federal Travel Regulation System › Chapter 302—Relocation Allowances › Subchapter F—Miscellaneous Allowances
- Subpart A—General Rules
- § 302-17.1 Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.
- § 302-17.2 Eligibility for the WTA and the RITA.
- § 302-17.3 Limitations and Federal income tax treatments of various relocation reimbursements.
- § 302-17.4 Where to file relocation expenses for State taxes.
- § 302-17.5 When an expense is considered completed in a specific tax year.
- Subpart B—The Withholding Tax Allowance (WTA)
- § 302-17.20 Purpose of the WTA.
- § 302-17.21 Relocation expenses covered by the WTA.
- § 302-17.22 Procedures for calculation and payment of the WTA.
- Subpart C—The Relocation Income Tax Allowance (RITA)
- § 302-17.30 Purpose of the RITA.
- § 302-17.31 Procedures for calculation and payment of the RITA.
- Subpart D—The Combined Marginal Tax Rate (CMTR)
- § 302-17.40 CMTR calculation methodology.
- § 302-17.41 Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s).
- § 302-17.42 Applicable local marginal tax rate(s) used for calculation.
- § 302-17.43 Income tax liability to the Commonwealth of Puerto Rico.
- § 302-17.44 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 Internal Revenue Code (IRC)
- § 302-17.45 Procedures when 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 Requirement to provide tax information to the agency to make the RITA calculation possible under the one-year process.
- § 302-17.51 When to provide amended tax information to the agency.
- § 302-17.52 Failure to provide required tax information to the agency.
- § 302-17.53 RITA calculation methodology and procedures under the one-year process.
- Subpart G—The Two-Year RITA Process
- § 302-17.60 Definition of the terms “Year 1” and “Year 2” used in the two-year RITA process.
- § 302-17.61 When WTA is optional under the two-year process.
- § 302-17.62 Information to include on employee tax returns for Year 1 under the two-year process.
- § 302-17.63 Requirement to provide tax information to the agency to make the RITA calculation possible under the two-year process.
- § 302-17.64 Failure to provide required tax information to the agency.
- § 302-17.65 How to claim the RITA under the two-year process.
- § 302-17.66 RITA calculation methodology and procedures under the two-year process.
- § 302-17.67 Reporting RITA and paying taxes on the RITA under the two-year process.
- Subpart H—Agency Responsibilities
- § 302-17.100 Agency responsibilities for taxes on relocation expenses.
- § 302-17.101 Agency requirements if an employee fails to file and/or amend the required tax information prior to the required date.
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