SUBPART F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter (§301-11.601 to §301-11.640)
- 301-11.601—What is the Income Tax Reimbursement Allowance (ITRA)?
- 301-11.602—Who is eligible to receive the ITRA?
- 301-11.603—Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
- 301-11.621—Must I file a claim to be reimbursed for the additional income taxes incurred?
- 301-11.622—If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
- 301-11.623—What documentation must I submit to substantiate my claim?
- 301-11.624—What steps must my agency take to determine my ITRA?
- 301-11.625—Is the ITRA I receive taxable income?
- 301-11.626—May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
- 301-11.627—If I elect a lump sum payment, how is the ITRA paid?
- 301-11.628—If I do not elect lump sum payment is there any additional reimbursement?
- 301-11.631—What documentation must the employee submit to substantiate a claim?
- 301-11.632—How should we compute the employee's ITRA?
- 301-11.633—Are tax penalty and interest payments reimbursable?
- 301-11.634—What tax tables should we use to calculate the amount of allowable reimbursement?
- 301-11.635—How should we calculate the ITRA?
- 301-11.636—Is the ITRA reimbursement considered to be income to the employee?
- 301-11.637—Are income taxes to be withheld from the ITRA?
- 301-11.638—May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
- 301-11.639—If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?
- 301-11.640—How do we handle any excess payment?