e-CFR data is current as of March 4, 2021
TITLE 41—Public Contracts and Property Management
Subtitle F—FEDERAL TRAVEL REGULATION SYSTEM CHAPTER 302—RELOCATION ALLOWANCES SUBCHAPTER F—MISCELLANEOUS ALLOWANCES PART 302-17—TAXES ON RELOCATION EXPENSES
Subpart A—GENERAL
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| What special terms apply to this part? |
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| Why does relocation affect personal income taxes? |
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| What is the Government's objective in reimbursing the additional income taxes incurred as a result of a relocation? |
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| Why is the reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation? |
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| Who is eligible for the WTA and the RITA? |
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| Who is not eligible for the WTA and the RITA? |
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| Is there any circumstance under which the WTA and the RITA are not paid even though I would otherwise be eligible? |
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| What limitations and Federal income tax treatments apply to various relocation reimbursements? |
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| Who is responsible for knowing which relocation expenses are taxable and which expenses are nontaxable? |
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| Which expenses should I report on my state tax returns if I am required to file returns in two different states? |
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| When is an expense considered completed in a specific tax year? |
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| Where can I find additional information and guidance on WTA and RITA? |
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| How are taxes on extended TDY benefits and taxes on relocation allowances related? |
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Subpart B—THE WITHHOLDING TAX ALLOWANCE (WTA)
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| What is the purpose of the WTA? |
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| What relocation expenses does the WTA cover? |
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| What relocation expenses does the WTA not cover? |
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| What are the procedures for my WTA? |
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| How does my agency compute my WTA? |
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Subpart C—THE RELOCATION INCOME TAX ALLOWANCE (RITA)
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| What is the purpose of the RITA? |
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| What are the procedures for calculation and payment of my RITA? |
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| Who chooses the one-year or two-year process? |
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| May I ask my agency to recalculate my RITA? |
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Subpart D—THE COMBINED MARGINAL TAX RATE (CMTR)
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| How does my agency calculate my CMTR? |
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| Is there any difference in the procedures for calculating the CMTR, depending on whether my agency chooses the one-year or two-year RITA process? |
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| Which state marginal tax rate(s) does my agency use to calculate the CMTR if I incur tax liability in more than one state, and how does this affect my RITA and my state tax return(s)? |
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| What local marginal tax rate(s) does my agency use? |
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| What if I incur income tax liability to the Commonwealth of Puerto Rico? |
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| What if I incur income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States? |
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Subpart E—SPECIAL PROCEDURE IF A STATE TREATS AN EXPENSE AS TAXABLE EVEN THOUGH IT IS NONTAXABLE UNDER THE FEDERAL IRC
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| What does my agency do if a state treats an expense as taxable even though it is nontaxable under the Federal IRC? |
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Subpart F—THE ONE-YEAR RITA PROCESS
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| What information should I provide to my agency to make the RITA calculation possible under the one-year process? |
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| When should I file my “Statement of Income and Tax Filing Status” under the one-year process? |
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| When should I file an amended “Statement of Income and Tax Filing Status” under the one-year process? |
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| What happens if I do not file and amend the “Statement of Income and Tax Filing Status” in a timely manner? |
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| How does my agency calculate my RITA under the one-year process? |
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| What does my agency do once it has calculated my RITA under the one-year process? |
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| What do I do, under the one-year process, once my agency has provided my W-2(s)? |
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Subpart G—THE TWO-YEAR RITA PROCESS
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| How are the terms “Year 1” and “Year 2” used in the two-year RITA process? |
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| Is the WTA optional under the two-year process? |
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| What information do I put on my tax returns for Year 1 under the two-year process? |
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| What information should I provide to my agency to make the RITA calculation possible under the two-year process? |
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| When should I file my “Statement of Income and Tax Filing Status” and RITA claim under the two-year process? |
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| What happens if I do not file the “Statement of Income and Tax Filing Status” in a timely manner? |
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| How do I claim my RITA under the two-year process? |
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| How does my agency calculate my RITA under the two-year process? |
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| What does my agency do once it has calculated my RITA under the two-year process? |
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| How do I pay taxes on my RITA under the two-year process? |
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Subpart H—AGENCY RESPONSIBILITIES
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| May we use a relocation services provider to comply with the requirements of this part? |
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| What are our responsibilities with regard to taxes on relocation expenses? |
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| What happens if an employee fails to file and/or amend a “Statement of Income and Tax Filing Status” prior to the required date? |
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| What are the advantages of choosing a 1-year or a 2-year RITA process? |
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