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Electronic Code of Federal Regulations

e-CFR data is current as of December 5, 2019

Title 41Subtitle FChapter 302Subchapter FPart 302-17


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

rule
§302-17.0
General.

Subpart A—GENERAL

§302-17.1
What special terms apply to this part?
§302-17.2
Why does relocation affect personal income taxes?
§302-17.3
What is the Government's objective in reimbursing the additional income taxes incurred as a result of a relocation?
§302-17.4
Why is the reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation?
§302-17.5
Who is eligible for the WTA and the RITA?
§302-17.6
Who is not eligible for the WTA and the RITA?
§302-17.7
Is there any circumstance under which the WTA and the RITA are not paid even though I would otherwise be eligible?
§302-17.8
What limitations and Federal income tax treatments apply to various relocation reimbursements?
§302-17.9
Who is responsible for knowing which relocation expenses are taxable and which expenses are nontaxable?
§302-17.10
Which expenses should I report on my state tax returns if I am required to file returns in two different states?
§302-17.11
When is an expense considered completed in a specific tax year?
§302-17.12
Where can I find additional information and guidance on WTA and RITA?
§302-17.13
How are taxes on extended TDY benefits and taxes on relocation allowances related?
rule

Subpart B—THE WITHHOLDING TAX ALLOWANCE (WTA)

§302-17.20
What is the purpose of the WTA?
§302-17.21
What relocation expenses does the WTA cover?
§302-17.22
What relocation expenses does the WTA not cover?
§302-17.23
What are the procedures for my WTA?
§302-17.24
How does my agency compute my WTA?
rule

Subpart C—THE RELOCATION INCOME TAX ALLOWANCE (RITA)

§302-17.30
What is the purpose of the RITA?
§302-17.31
What are the procedures for calculation and payment of my RITA?
§302-17.32
Who chooses the one-year or two-year process?
§302-17.33
May I ask my agency to recalculate my RITA?
rule

Subpart D—THE COMBINED MARGINAL TAX RATE (CMTR)

§302-17.40
How does my agency calculate my CMTR?
§302-17.41
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?
§302-17.42
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)?
§302-17.43
What local marginal tax rate(s) does my agency use?
§302-17.44
What if I incur income tax liability to the Commonwealth of Puerto Rico?
§302-17.45
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?
rule

Subpart E—SPECIAL PROCEDURE IF A STATE TREATS AN EXPENSE AS TAXABLE EVEN THOUGH IT IS NONTAXABLE UNDER THE FEDERAL IRC

§302-17.46
What does my agency do if a state treats an expense as taxable even though it is nontaxable under the Federal IRC?
rule

Subpart F—THE ONE-YEAR RITA PROCESS

§302-17.50
What information should I provide to my agency to make the RITA calculation possible under the one-year process?
§302-17.51
When should I file my “Statement of Income and Tax Filing Status” under the one-year process?
§302-17.52
When should I file an amended “Statement of Income and Tax Filing Status” under the one-year process?
§302-17.53
What happens if I do not file and amend the “Statement of Income and Tax Filing Status” in a timely manner?
§302-17.54
How does my agency calculate my RITA under the one-year process?
§302-17.55
What does my agency do once it has calculated my RITA under the one-year process?
§302-17.56
What do I do, under the one-year process, once my agency has provided my W-2(s)?
rule

Subpart G—THE TWO-YEAR RITA PROCESS

§302-17.60
How are the terms “Year 1” and “Year 2” used in the two-year RITA process?
§302-17.61
Is the WTA optional under the two-year process?
§302-17.62
What information do I put on my tax returns for Year 1 under the two-year process?
§302-17.63
What information should I provide to my agency to make the RITA calculation possible under the two-year process?
§302-17.64
When should I file my “Statement of Income and Tax Filing Status” and RITA claim under the two-year process?
§302-17.65
What happens if I do not file the “Statement of Income and Tax Filing Status” in a timely manner?
§302-17.66
How do I claim my RITA under the two-year process?
§302-17.67
How does my agency calculate my RITA under the two-year process?
§302-17.68
What does my agency do once it has calculated my RITA under the two-year process?
§302-17.69
How do I pay taxes on my RITA under the two-year process?
rule

Subpart H—AGENCY RESPONSIBILITIES

§302-17.100
May we use a relocation services provider to comply with the requirements of this part?
§302-17.101
What are our responsibilities with regard to taxes on relocation expenses?
§302-17.102
What happens if an employee fails to file and/or amend a “Statement of Income and Tax Filing Status” prior to the required date?
§302-17.103
What are the advantages of choosing a 1-year or a 2-year RITA process?

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