1. LawStack
  2. Title 41 - Public Contracts and Property Management
  3. Subtitle F - FEDERAL TRAVEL REGULATION SYSTEM
  4. Chapter 301 - TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
  5. Subchapter D - AGENCY RESPONSIBILITIES
  6. Part 301-71 - AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS
  7. Subpart C - Travel Claims for Reimbursement
  8. 41 CFR § 301-71.213
41 CFR § 301-71.213
Is the additional fee, which is the equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, considered income?
June 9, 2020
CFR

Yes, you must report this late payment fee as additional wages on Form W-2.

[FTR Amdt. 90, 65 FR 3058, Jan. 19, 2000]

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§ 301-71.212 Should we report late payment fees as wages on a Form W-2?
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§ 301-71.214 Does mandatory use of the Government contractor-issued travel charge card change the employee's obligation to pay his/her travel card bill by the due date?

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