41 CFR 301-11.602
§ 301-11.602 Tax consequences of extended TDY.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 301-11.602, § 301-11.602 Tax consequences of extended TDY, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/199746
- Permanent ID
ys:prov:199746@1- SHA-256
e9655adfe355767c5a6a0dcc88f025498df966565e594abff3a3293f80b87860
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.