Home/CFR/Title 41/Part 302-17
FEDERAL · 41 CFR

Part 302-17 — Taxes on Relocation Expenses

30 sections · Title 41: Public Contracts and Property Management

§ 302-17.1Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.
§ 302-17.2Eligibility for the WTA and the RITA.
§ 302-17.3Limitations and Federal income tax treatments of various relocation reimbursements.
§ 302-17.4Where to file relocation expenses for State taxes.
§ 302-17.5When an expense is considered completed in a specific tax year.
§ 302-17.20Purpose of the WTA.
§ 302-17.21Relocation expenses covered by the WTA.
§ 302-17.22Procedures for calculation and payment of the WTA.
§ 302-17.30Purpose of the RITA.
§ 302-17.31Procedures for calculation and payment of the RITA.
§ 302-17.40CMTR calculation methodology.
§ 302-17.41Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s).
§ 302-17.42Applicable local marginal tax rate(s) used for calculation.
§ 302-17.43Income tax liability to the Commonwealth of Puerto Rico.
§ 302-17.44Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States.
§ 302-17.45Procedures when a State treats an expense as taxable even though it is nontaxable under the Federal IRC.
§ 302-17.50Requirement to provide tax information to the agency to make the RITA calculation possible under the one-year process.
§ 302-17.51When to provide amended tax information to the agency.
§ 302-17.52Failure to provide required tax information to the agency.
§ 302-17.53RITA calculation methodology and procedures under the one-year process.
§ 302-17.60Definition of the terms “Year 1” and “Year 2” used in the two-year RITA process.
§ 302-17.61When WTA is optional under the two-year process.
§ 302-17.62Information to include on employee tax returns for Year 1 under the two-year process.
§ 302-17.63Requirement to provide tax information to the agency to make the RITA calculation possible under the two-year process.
§ 302-17.64Failure to provide required tax information to the agency.
§ 302-17.65How to claim the RITA under the two-year process.
§ 302-17.66RITA calculation methodology and procedures under the two-year process.
§ 302-17.67Reporting RITA and paying taxes on the RITA under the two-year process.
§ 302-17.100Agency responsibilities for taxes on relocation expenses.
§ 302-17.101Agency requirements if an employee fails to file and/or amend the required tax information prior to the required date.