{"data":{"id":"us/41-cfr-301-11.603","jurisdiction":"us","citation":"41 CFR 301-11.603","heading":"-11.603 Procedures for WTA and ETTRA calculation and reimbursement.","body":"(a) If the agency knows from the beginning that the TDY assignment qualifies as taxable extended TDY, the agency will:\n(1) Withhold a WTA;\n(2) Pay the WTA as withholding tax to the Internal Revenue Service (IRS) until the assignment ends; and\n(3) Increase (or “gross-up”) the WTA amount to reimburse the employee for additional taxes on the WTA.\n(b) If the agency realizes during the TDY assignment that taxes will be incurred, the agency will:\n(1) Compute the WTA for all taxable benefits received since recognizing the assignment is no longer “temporarily away from home”;\n(2) Pay the computed amount to the IRS; and\n(3) Begin paying WTA to the IRS until the extended TDY assignment ends.\n(c) For the ETTRA, the agency will use the same one-year or two-year process chosen for the relocation income tax allowance (RITA). Additional information on WTA and RITA processes is available in part 302-17 of this subtitle.\n(d) If the agency offers a choice, the WTA is optional for the employee.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES","SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES","PART 301-11—SUBSISTENCE EXPENSES","Subpart F—Extended TDY Tax Reimbursement Allowance (ETTRA)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"0b53d081fb67379afbfe0e364a665e8578c3498f0abc17cec3d8551d8b5eb662","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-301-11.602","next":"us/41-cfr-301-11.604"},"notice":"GroundRules: Original legal text. Not legal advice."}