41 C.F.R. § 301-11.640 How do we handle any excess payment?
Title 41 - Public Contracts and Property Management
You must collect any excess payments, which includes issuing corrected W-2's or 1099's.
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
§ 301-11.640 How do we handle any excess payment?