SUBPART E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 (§301-11.501 to §301-11.540)
- 301-11.501—What is the Income Tax Reimbursement Allowance (ITRA)?
- 301-11.502—Who is eligible to receive the ITRA?
- 301-11.503—Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
- 301-11.521—Must I file a claim to be reimbursed for the additional income taxes incurred?
- 301-11.522—If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
- 301-11.523—What documentation must I submit to substantiate my claim?
- 301-11.524—What steps must my agency take to determine my ITRA?
- 301-11.525—Is the ITRA I receive taxable income?
- 301-11.526—May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
- 301-11.527—If I elect a lump sum payment, how is the ITRA paid?
- 301-11.528—If I do not elect lump sum payment is there any additional reimbursement?
- 301-11.531—What documentation must the employee submit to substantiate a claim?
- 301-11.532—How should we compute the employee's ITRA?
- 301-11.533—Are tax penalty and interest payments reimbursable?
- 301-11.534—What tax tables should we use to calculate the amount of allowable reimbursement?
- 301-11.535—How should we calculate the ITRA?
- 301-11.536—Is the ITRA reimbursement considered to be income to the employee?
- 301-11.537—Are income taxes to be withheld from the ITRA?
- 301-11.538—May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
- 301-11.539—If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
- 301-11.540—How do we handle any excess payment?