{"data":{"id":"us/41-cfr-301-52.12","jurisdiction":"us","citation":"41 CFR 301-52.12","heading":"-52.12 Tax reporting of late payment fees.","body":"Late payment fees will not be reported as wages on a Form W-2. The Internal Revenue Service (IRS) has determined that the late payment fee is in the nature of interest (compensation for money use). The agency will report payments in accordance with IRS guidelines.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES","SUBCHAPTER C—ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND CLAIMING REIMBURSEMENT","PART 301-52—CLAIMING REIMBURSEMENT"],"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":"77af5c6e33313ae335d96780d869bccda7ceea5a6b1551df26d7c0689ff37edf","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-301-52.11","next":"us/41-cfr-301-52.13"},"notice":"GroundRules: Original legal text. Not legal advice."}