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e-CFR data is current as of March 5, 2021 |
Title 41 → Subtitle F → Chapter 301 → Subchapter C → Part 301-52 → §301-52.23 |
Title 41: Public Contracts and Property Management
PART 301-52—CLAIMING REIMBURSEMENT
§301-52.23 Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?
Yes, your agency will report this payment as additional wages on Form W-2.
[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]