GroundRules
41 CFR 302-17.20: -17.20 Purpose of the WTA.
Where this section sits in the code
- Title 41—Public Contracts and Property Management
- Subtitle F—Federal Travel Regulation System
- CHAPTER 302—RELOCATION ALLOWANCES
- SUBCHAPTER F—MISCELLANEOUS ALLOWANCES
- PART 302-17—TAXES ON RELOCATION EXPENSES
- Subpart B—The Withholding Tax Allowance (WTA)
(a) The purpose of the WTA is to protect an employee from having to use part of their relocation expense reimbursements to pay Federal income tax withholding; it does not cover State taxes, local taxes, Medicare taxes, or Social Security taxes (see § 302-17.21(c) and (d)).
(b) The WTA may be optional to employees. Employees should review § 302-17.61 for discussion about choosing whether or not to accept the WTA. See §§ 302-17.62 through 302-17.67 for procedures if an employee chooses not to accept the WTA.
Collected 2026-08-27T02:26:05Z. Source file · JSON