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5 U.S.C. 5702; 5 U.S.C. 5703; 5 U.S.C. 5707; 5 U.S.C. 5707a.
FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.
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A taxable extended TDY assignment is a TDY assignment that continues long enough that, under the Internal Revenue Code (IRC), the employee is no longer considered temporarily away from home during any period of employment exceeding one year. The status change becomes effective on the date when either the employee or the agency recognizes the assignment will exceed one year. As soon as either the employee or agency recognizes the assignment will exceed one year-
(a) The recognizing party must notify the other; and
(b) The agency must immediately change the employee's status.
(a) For a taxable extended TDY assignment, all travel expense allowances, reimbursements, and direct Government payments made on the employee's behalf in connection with the assignment become taxable income, starting from the date the assignment is recognized as exceeding one year. The agency will reimburse the employee for substantially all income taxes incurred as a result of their taxable extended TDY assignment, through two components:
(1) Withholding Tax Allowance (WTA); and
(2) Extended TDY Tax Reimbursement Allowance (ETTRA).
(b) The WTA and ETTRA cover only TDY benefits described in this subchapter. On an extended TDY assignment, the employee is not eligible for relocation benefits they would have received on a permanent relocation.
(a) If the agency knows from the beginning that the TDY assignment qualifies as taxable extended TDY, the agency will:
(1) Withhold a WTA;
(2) Pay the WTA as withholding tax to the Internal Revenue Service (IRS) until the assignment ends; and
(3) Increase (or “gross-up”) the WTA amount to reimburse the employee for additional taxes on the WTA.
(b) If the agency realizes during the TDY assignment that taxes will be incurred, the agency will:
(1) Compute the WTA for all taxable benefits received since recognizing the assignment is no longer “temporarily away from home”;
(2) Pay the computed amount to the IRS; and
(3) Begin paying WTA to the IRS until the extended TDY assignment ends.
(c) For the ETTRA, the agency will use the same one-year or two-year process chosen for the relocation income tax allowance (RITA). Additional information on WTA and RITA processes is available in part 302-17 of this subtitle.
(d) If the agency offers a choice, the WTA is optional for the employee.
Employees should provide the information their agency requires to make the ETTRA calculation. This will include tax information for any Federal and State tax returns filed for the year that the employee was on a taxable extended TDY assignment. Employees should submit this information at the beginning of the extended TDY assignment, or as soon as the employee or agency realizes the assignment will incur taxes.