41 C.F.R. § 301-11.636 Is the ITRA reimbursement considered to be income to the employee?
Title 41 - Public Contracts and Property Management
Yes. The ITRA reimbursement is considered taxable income in the year paid and is subject to tax withholding as any other income.
Title 41: Public Contracts and Property Management
PART 301–11—PER DIEM EXPENSES
Subpart F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter
Agency Responsibilities
§ 301-11.636 Is the ITRA reimbursement considered to be income to the employee?
