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 C—ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND CLAIMING REIMBURSEMENT (parts 301-50 to 301-54) > PART 301-52—CLAIMING REIMBURSEMENT > 301-52.23—Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?

301-52.23—Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?

Yes, your agency will report this payment as additional wages on Form W-2.

Code of Federal Regulations

[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]