41 CFR Part 302-17 — Taxes on Relocation Expenses
Subpart A — General Rules
- § 302-17.1— Reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation.
- § 302-17.2— Eligibility for the WTA and the RITA.
- § 302-17.3— Limitations and Federal income tax treatments of various relocation reimbursements.
- § 302-17.4— Where to file relocation expenses for State taxes.
- § 302-17.5— When an expense is considered completed in a specific tax year.
Subpart B — The Withholding Tax Allowance (WTA)
Subpart C — The Relocation Income Tax Allowance (RITA)
Subpart D — The Combined Marginal Tax Rate (CMTR)
- § 302-17.40— CMTR calculation methodology.
- § 302-17.41— Applicable State marginal tax rate and effect on the RITA and an employee's State tax return(s).
- § 302-17.42— Applicable local marginal tax rate(s) used for calculation.
- § 302-17.43— Income tax liability to the Commonwealth of Puerto Rico.
- § 302-17.44— Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States.
Subpart E — Special Procedure If a State Treats an Expense as Taxable Even Though It Is Nontaxable Under the Federal Internal Revenue Code (IRC)
Subpart F — The One-Year RITA Process
- § 302-17.50— Requirement to provide tax information to the agency to make the RITA calculation possible under the one-year process.
- § 302-17.51— When to provide amended tax information to the agency.
- § 302-17.52— Failure to provide required tax information to the agency.
- § 302-17.53— RITA calculation methodology and procedures under the one-year process.
Subpart G — The Two-Year RITA Process
- § 302-17.60— Definition of the terms “Year 1” and “Year 2” used in the two-year RITA process.
- § 302-17.61— When WTA is optional under the two-year process.
- § 302-17.62— Information to include on employee tax returns for Year 1 under the two-year process.
- § 302-17.63— Requirement to provide tax information to the agency to make the RITA calculation possible under the two-year process.
- § 302-17.64— Failure to provide required tax information to the agency.
- § 302-17.65— How to claim the RITA under the two-year process.
- § 302-17.66— RITA calculation methodology and procedures under the two-year process.
- § 302-17.67— Reporting RITA and paying taxes on the RITA under the two-year process.