41 C.F.R. § 301-52.23 Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?
Title 41 - Public Contracts and Property Management
Yes, your agency will report this payment as additional wages on Form W-2. [FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]
Title 41: Public Contracts and Property Management
PART 301–52—CLAIMING REIMBURSEMENT
§ 301-52.23 Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?