Subpart G—The Two-Year RITA Process

Sections

• 302-17.60
  § 302-17.60 Definition of the terms “Year 1” and “Year 2” used in the two-year RITA process.
• 302-17.61
  § 302-17.61 When WTA is optional under the two-year process.
• 302-17.62
  § 302-17.62 Information to include on employee tax returns for Year 1 under the two-year process.
• 302-17.63
  § 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
  § 302-17.64 Failure to provide required tax information to the agency.
• 302-17.65
  § 302-17.65 How to claim the RITA under the two-year process.
• 302-17.66
  § 302-17.66 RITA calculation methodology and procedures under the two-year process.
• 302-17.67
  § 302-17.67 Reporting RITA and paying taxes on the RITA under the two-year process.