41 C.F.R. PART 301-11--PER DIEM EXPENSES
TITLE 41--Public Contracts and Property Management
Subtitle F--FEDERAL TRAVEL REGULATION SYSTEM
CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
SUBCHAPTER B--ALLOWABLE TRAVEL EXPENSES
PART 301-11--PER DIEM EXPENSES
Subpart A--GENERAL RULES
|
When am I eligible for an allowance (per diem or actual expense)?
|
|
|
Will I be reimbursed for per diem expenses if my official travel is 12 hours or less?
|
|
|
Must my agency pay an allowance (either a per diem allowance or actual expense)?
|
|
|
May I be reimbursed actual expense and per diem on the same trip?
|
|
|
How will my per diem expenses be reimbursed?
|
|
|
Where do I find maximum per diem and actual expense rates?
|
|
|
What determines my maximum per diem reimbursement rate?
|
|
|
What is the maximum per diem rate I will receive if lodging is not available at my TDY location?
|
|
|
When does per diem or actual expense entitlement start/stop?
|
|
|
Am I required to record departure/arrival dates and times on my travel claim?
|
|
|
How do I make my lodging reservations?
|
|
|
How does the type of lodging I select affect my reimbursement?
|
|
|
How does sharing a room with another person affect my per diem reimbursement?
|
|
|
How is my daily lodging rate computed when I rent lodging on a long-term basis?
|
|
|
What expenses may be considered part of the daily lodging cost when I rent on a long-term basis?
|
|
|
What reimbursement will I receive if I prepay my lodging expenses and my TDY is curtailed, canceled or interrupted for official purposes or for other reasons beyond my control that are acceptable to my agency?
|
|
|
If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s) provided by a hotel/motel?
|
|
|
What M&IE rate will I receive if a meal(s) is furnished by the Government or is included in the registration fee?
|
|
|
How is my per diem calculated when I travel across the international dateline (IDL)?
|
|
|
May my agency authorize a rest period for me while I am traveling?
|
|
|
Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays) while I am on official travel?
|
|
|
Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday?
|
|
|
Are there any other circumstances when my agency may reimburse me to return home or to my official station for non-workdays during a TDY assignment?
|
|
|
What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment?
|
|
|
Must I provide receipts to substantiate my claimed travel expenses?
|
|
|
How do I get a per diem rate increased?
|
|
|
Are taxes included in the lodging portion of the Government per diem rate?
|
|
|
As a traveler on official business, am I required to pay applicable lodging taxes?
|
|
|
Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?
|
|
|
What is my option if the Government lodging rate exceeds my lodging reimbursement?
|
|
|
Are laundry, cleaning and pressing of clothing expenses reimbursable?
|
|
|
May I be reimbursed for an advance room deposit in situations where a lodging facility requires the payment of a deposit, prior to the beginning of my scheduled official travel?
|
|
Subpart B--LODGINGS-PLUS PER DIEM
|
What will I be paid for lodging under Lodgings-plus per diem?
|
|
|
What allowance will I be paid for M&IE?
|
|
|
What is the applicable M&IE rate?
|
|
Subpart C--REDUCED PER DIEM
|
Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?
|
|
Subpart D--ACTUAL EXPENSE
|
When is actual expense reimbursement warranted?
|
|
|
Who in my agency can authorize/approve my request for actual expense?
|
|
|
When should I request authorization for reimbursement under actual expense?
|
|
|
What is the maximum amount that I may be reimbursed under actual expense?
|
|
|
What if my expenses are less than the authorized amount?
|
|
|
What if my actual expenses exceed the 300 percent ceiling?
|
|
|
What expenses am I required to itemize under actual expense?
|
|
Subpart E--INCOME TAX REIMBURSEMENT ALLOWANCE (ITRA), TAX YEARS 1993 AND 1994
|
What is the Income Tax Reimbursement Allowance (ITRA)?
|
|
|
Who is eligible to receive the ITRA?
|
|
|
Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
|
|
|
Must I file a claim to be reimbursed for the additional income taxes incurred?
|
|
|
If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
|
|
|
What documentation must I submit to substantiate my claim?
|
|
|
What steps must my agency take to determine my ITRA?
|
|
|
Is the ITRA I receive taxable income?
|
|
|
May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
|
|
|
If I elect a lump sum payment, how is the ITRA paid?
|
|
|
If I do not elect lump sum payment is there any additional reimbursement?
|
|
|
What documentation must the employee submit to substantiate a claim?
|
|
|
How should we compute the employee's ITRA?
|
|
|
Are tax penalty and interest payments reimbursable?
|
|
|
What tax tables should we use to calculate the amount of allowable reimbursement?
|
|
|
How should we calculate the ITRA?
|
|
|
Is the ITRA reimbursement considered to be income to the employee?
|
|
|
Are income taxes to be withheld from the ITRA?
|
|
|
May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
|
|
|
If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
|
|
|
How do we handle any excess payment?
|
|
Subpart F--INCOME TAX REIMBURSEMENT ALLOWANCE (ITRA), TAX YEARS 1995 AND THEREAFTER
|
What is the Income Tax Reimbursement Allowance (ITRA)?
|
|
|
Who is eligible to receive the ITRA?
|
|
|
Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
|
|
|
Must I file a claim to be reimbursed for the additional income taxes incurred?
|
|
|
If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
|
|
|
What documentation must I submit to substantiate my claim?
|
|
|
What steps must my agency take to determine my ITRA?
|
|
|
Is the ITRA I receive taxable income?
|
|
|
May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
|
|
|
If I elect a lump sum payment, how is the ITRA paid?
|
|
|
If I do not elect lump sum payment is there any additional reimbursement?
|
|
|
What documentation must the employee submit to substantiate a claim?
|
|
|
How should we compute the employee's ITRA?
|
|
|
Are tax penalty and interest payments reimbursable?
|
|
|
What tax tables should we use to calculate the amount of allowable reimbursement?
|
|
|
How should we calculate the ITRA?
|
|
|
Is the ITRA reimbursement considered to be income to the employee?
|
|
|
Are income taxes to be withheld from the ITRA?
|
|
|
May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
|
|
|
If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?
|
|
|
How do we handle any excess payment?
|
|