Title 41

Volume 4 CHAPTER 302 SUBCHAP F

Subchapter F - Miscellaneous Allowances

41:4.2.3.12.15PART 302
PART 302-16 - ALLOWANCE FOR MISCELLANEOUS EXPENSES
41:4.2.3.12.15.1SUBPART A
Subpart A - General
41:4.2.3.12.15.1.83.1SECTION 302-16.1
     302-16.1 What is the purpose of the miscellaneous expenses allowance (MEA)
41:4.2.3.12.15.1.83.2SECTION 302-16.2
     302-16.2 What are miscellaneous expenses
41:4.2.3.12.15.1.83.3SECTION 302-16.3
     302-16.3 Who is and is not eligible for a MEA
41:4.2.3.12.15.1.83.4SECTION 302-16.4
     302-16.4 Must my agency authorize payment of a MEA
41:4.2.3.12.15.2SUBPART B
Subpart B - Employee's Allowance for Miscellaneous Expenses
41:4.2.3.12.15.2.83.1SECTION 302-16.100
     302-16.100 How will I receive the MEA
41:4.2.3.12.15.2.83.2SECTION 302-16.101
     302-16.101 May I receive an advance of funds for MEA
41:4.2.3.12.15.2.83.3SECTION 302-16.102
     302-16.102 What amount may my agency reimburse me for miscellaneous expenses
41:4.2.3.12.15.2.83.4SECTION 302-16.103
     302-16.103 May I claim an amount in excess of that prescribed in § 302-16.102
41:4.2.3.12.15.2.83.5SECTION 302-16.104
     302-16.104 Must I document my miscellaneous expenses to receive reimbursement
41:4.2.3.12.15.2.83.6SECTION 302-16.105
     302-16.105 What standard of care must I use in incurring miscellaneous expenses
41:4.2.3.12.15.3SUBPART C
Subpart C - Agency Responsibilities
41:4.2.3.12.15.3.83.1SECTION 302-16.200
     302-16.200 What governing policies must we establish for MEA
41:4.2.3.12.15.3.83.2SECTION 302-16.201
     302-16.201 How should we administer the authorization and payment of miscellaneous expenses
41:4.2.3.12.15.3.83.3SECTION 302-16.202
     302-16.202 Are there any restrictions to the types of costs we may cover
41:4.2.3.12.15.3.83.4SECTION 302-16.203
     302-16.203 What are examples of types of costs not covered by the MEA
41:4.2.3.12.16PART 302
PART 302-17 - TAXES ON RELOCATION EXPENSES
41:4.2.3.12.16.0.83.1SECTION 302-17.0
     302-17.0 General.
41:4.2.3.12.16.1SUBPART A
Subpart A - General
41:4.2.3.12.16.1.83.1SECTION 302-17.1
     302-17.1 What special terms apply to this part
41:4.2.3.12.16.1.83.2SECTION 302-17.2
     302-17.2 Why does relocation affect personal income taxes
41:4.2.3.12.16.1.83.3SECTION 302-17.3
     302-17.3 What is the Government's objective in reimbursing the additional income taxes incurred as a result of a relocation
41:4.2.3.12.16.1.83.4SECTION 302-17.4
     302-17.4 Why is the reimbursement for substantially all, and not exactly all, of the additional income taxes incurred as a result of a relocation
41:4.2.3.12.16.1.83.5SECTION 302-17.5
     302-17.5 Who is eligible for the WTA and the RITA
41:4.2.3.12.16.1.83.6SECTION 302-17.6
     302-17.6 Who is not eligible for the WTA and the RITA
41:4.2.3.12.16.1.83.7SECTION 302-17.7
     302-17.7 Is there any circumstance under which the WTA and the RITA are not paid even though I would otherwise be eligible
41:4.2.3.12.16.1.83.8SECTION 302-17.8
     302-17.8 What limitations and Federal income tax treatments apply to various relocation reimbursements
41:4.2.3.12.16.1.83.9SECTION 302-17.9
     302-17.9 Who is responsible for knowing which relocation expenses are taxable and which expenses are nontaxable
41:4.2.3.12.16.1.83.10SECTION 302-17.10
     302-17.10 Which expenses should I report on my state tax returns if I am required to file returns in two different states
41:4.2.3.12.16.1.83.11SECTION 302-17.11
     302-17.11 When is an expense considered completed in a specific tax year
41:4.2.3.12.16.1.83.12SECTION 302-17.12
     302-17.12 Where can I find additional information and guidance on WTA and RITA
41:4.2.3.12.16.1.83.13SECTION 302-17.13
     302-17.13 How are taxes on extended TDY benefits and taxes on relocation allowances related
41:4.2.3.12.16.2SUBPART B
Subpart B - The Withholding Tax Allowance (WTA)
41:4.2.3.12.16.2.83.1SECTION 302-17.20
     302-17.20 What is the purpose of the WTA
41:4.2.3.12.16.2.83.2SECTION 302-17.21
     302-17.21 What relocation expenses does the WTA cover
41:4.2.3.12.16.2.83.3SECTION 302-17.22
     302-17.22 What relocation expenses does the WTA not cover
41:4.2.3.12.16.2.83.4SECTION 302-17.23
     302-17.23 What are the procedures for my WTA
41:4.2.3.12.16.2.83.5SECTION 302-17.24
     302-17.24 How does my agency compute my WTA
41:4.2.3.12.16.3SUBPART C
Subpart C - The Relocation Income Tax Allowance (RITA)
41:4.2.3.12.16.3.83.1SECTION 302-17.30
     302-17.30 What is the purpose of the RITA
41:4.2.3.12.16.3.83.2SECTION 302-17.31
     302-17.31 What are the procedures for calculation and payment of my RITA
41:4.2.3.12.16.3.83.3SECTION 302-17.32
     302-17.32 Who chooses the one-year or two-year process
41:4.2.3.12.16.3.83.4SECTION 302-17.33
     302-17.33 May I ask my agency to recalculate my RITA
41:4.2.3.12.16.4SUBPART D
Subpart D - The Combined Marginal Tax Rate (CMTR)
41:4.2.3.12.16.4.83.1SECTION 302-17.40
     302-17.40 How does my agency calculate my CMTR
41:4.2.3.12.16.4.83.2SECTION 302-17.41
     302-17.41 Is there any difference in the procedures for calculating the CMTR, depending on whether my agency chooses the one-year or two-year RITA process
41:4.2.3.12.16.4.83.3SECTION 302-17.42
     302-17.42 Which state marginal tax rate(s) does my agency use to calculate the CMTR if I incur tax liability in more than one state, and how does this affect my RITA and my state tax return(s)
41:4.2.3.12.16.4.83.4SECTION 302-17.43
     302-17.43 What local marginal tax rate(s) does my agency use
41:4.2.3.12.16.4.83.5SECTION 302-17.44
     302-17.44 What if I incur income tax liability to the Commonwealth of Puerto Rico
41:4.2.3.12.16.4.83.6SECTION 302-17.45
     302-17.45 What if I incur income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States
41:4.2.3.12.16.5SUBPART E
Subpart E - Special Procedure If a State Treats an Expense as Taxable Even Though It Is Nontaxable Under the Federal IRC
41:4.2.3.12.16.5.83.1SECTION 302-17.46
     302-17.46 What does my agency do if a state treats an expense as taxable even though it is nontaxable under the Federal IRC
41:4.2.3.12.16.6SUBPART F
Subpart F - The One-Year RITA Process
41:4.2.3.12.16.6.83.1SECTION 302-17.50
     302-17.50 What information should I provide to my agency to make the RITA calculation possible under the one-year process
41:4.2.3.12.16.6.83.2SECTION 302-17.51
     302-17.51 When should I file my “Statement of Income and Tax Filing Status” under the one-year process
41:4.2.3.12.16.6.83.3SECTION 302-17.52
     302-17.52 When should I file an amended “Statement of Income and Tax Filing Status” under the one-year process
41:4.2.3.12.16.6.83.4SECTION 302-17.53
     302-17.53 What happens if I do not file and amend the “Statement of Income and Tax Filing Status” in a timely manner
41:4.2.3.12.16.6.83.5SECTION 302-17.54
     302-17.54 How does my agency calculate my RITA under the one-year process
41:4.2.3.12.16.6.83.6SECTION 302-17.55
     302-17.55 What does my agency do once it has calculated my RITA under the one-year process
41:4.2.3.12.16.6.83.7SECTION 302-17.56
     302-17.56 What do I do, under the one-year process, once my agency has provided my W-2(s)
41:4.2.3.12.16.7SUBPART G
Subpart G - The Two-Year RITA Process
41:4.2.3.12.16.7.83.1SECTION 302-17.60
     302-17.60 How are the terms “Year 1” and “Year 2” used in the two-year RITA process
41:4.2.3.12.16.7.83.2SECTION 302-17.61
     302-17.61 Is the WTA optional under the two-year process
41:4.2.3.12.16.7.83.3SECTION 302-17.62
     302-17.62 What information do I put on my tax returns for Year 1 under the two-year process
41:4.2.3.12.16.7.83.4SECTION 302-17.63
     302-17.63 What information should I provide to my agency to make the RITA calculation possible under the two-year process
41:4.2.3.12.16.7.83.5SECTION 302-17.64
     302-17.64 When should I file my “Statement of Income and Tax Filing Status” and RITA claim under the two-year process
41:4.2.3.12.16.7.83.6SECTION 302-17.65
     302-17.65 What happens if I do not file the “Statement of Income and Tax Filing Status” in a timely manner
41:4.2.3.12.16.7.83.7SECTION 302-17.66
     302-17.66 How do I claim my RITA under the two-year process
41:4.2.3.12.16.7.83.8SECTION 302-17.67
     302-17.67 How does my agency calculate my RITA under the two-year process
41:4.2.3.12.16.7.83.9SECTION 302-17.68
     302-17.68 What does my agency do once it has calculated my RITA under the two-year process
41:4.2.3.12.16.7.83.10SECTION 302-17.69
     302-17.69 How do I pay taxes on my RITA under the two-year process
41:4.2.3.12.16.8SUBPART H
Subpart H - Agency Responsibilities
41:4.2.3.12.16.8.83.1SECTION 302-17.100
     302-17.100 May we use a relocation services provider to comply with the requirements of this part
41:4.2.3.12.16.8.83.2SECTION 302-17.101
     302-17.101 What are our responsibilities with regard to taxes on relocation expenses
41:4.2.3.12.16.8.83.3SECTION 302-17.102
     302-17.102 What happens if an employee fails to file and/or amend a “Statement of Income and Tax Filing Status” prior to the required date
41:4.2.3.12.16.8.83.4SECTION 302-17.103
     302-17.103 What are the advantages of choosing a 1-year or a 2-year RITA process
41:4.2.3.12.17PART 302-18
PARTS 302-18 - 302-99 [RESERVED]