{"data":{"id":"us/41-cfr-302-17.20","jurisdiction":"us","citation":"41 CFR 302-17.20","heading":"-17.20 Purpose of the WTA.","body":"(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)).\n(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.","path":["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)"],"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":"88bf84225e03a00db5b19ab64d9460418da4dcc94cbb62f017012f1066a054ba","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-17.5","next":"us/41-cfr-302-17.21"},"notice":"GroundRules: Original legal text. Not legal advice."}