The purpose of the WTA is to protect you from having to use part of your relocation expense reimbursements to pay Federal income tax withholding; it does not cover state taxes, local taxes, Medicare taxes, or Social Security taxes (see §302-17.22(c) and (d)).

Note to §302-17.20: If your agency offers you the choice, the WTA is optional to you. See §§302-17.61 through 302-17.69.


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