Title 41

SECTION 302-17.5

302-17.5 Who is eligible for the WTA and the RITA

§ 302-17.5 Who is eligible for the WTA and the RITA?

The withholding tax allowance (WTA) and the relocation income tax allowance (RITA) are the two allowances through which the Government reimburses you for substantially all of the income taxes that you incur as a result of your relocation. You are eligible for the WTA and the RITA if your agency is transferring you in the interest of the Government from one official station or agency to another, and your agency's reimbursements to you for relocation expenses result in you being liable for additional taxes.

Note to § 302-17.5:

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

[FTR Amdt. 2014-01, 79 FR 49645, Aug. 21, 2014, as amended by FTR Amdt. 2020-02, 84 FR 64782, Nov. 25, 2019]

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