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 F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter (§301-11.601 to §301-11.640) > 301-11.640—How do we handle any excess payment?

301-11.640—How do we handle any excess payment?

You must collect any excess payments, which includes issuing corrected W-2's or 1099's.