CFR > Title 41 - Public Contracts and Property Management > SUBTITLE F—Federal Travel Regulation System > CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES (parts 301-1 to 301-76) > SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES (parts 301-10 to 301-31) > PART 301-11—PER DIEM EXPENSES > SUBPART E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 (§301-11.501 to §301-11.540) > 301-11.538—May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

301-11.538—May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

Yes, if the employee mutually agrees in writing to the lump sum payment and understands that he/she is responsible for any income taxes without further reimbursement. (See the illustration in § 301-11.527.)