1. LawStack
  2. Title 41 - Public Contracts and Property Management
  3. Subtitle F - Federal Travel Regulation System
  4. Chapter 302 - Relocation Allowances
  5. Subchapter F - Miscellaneous Allowances
  6. Part 302-17 - Taxes on Relocation Expenses
  7. Subpart B - The Withholding Tax Allowance (WTA)
  8. 41 CFR § 302-17.20
41 CFR § 302-17.20
What is the purpose of the WTA?
August 7, 2025
CFR

§ 302-17.20 What is the purpose of the WTA?

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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§ 302-17.21 What relocation expenses does the WTA cover?

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