[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR302-12.9]

[Page 239]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
                   CHAPTER 302--RELOCATION ALLOWANCES
 
PART 302-12--USE OF A RELOCATION SERVICES COMPANY--Table of Contents
 
        Subpart A--Agency's Use of a Relocation Services Company
 
Sec. 302-12.9  What are the income tax consequences that we must consider when offering relocation services?

    Amounts you pay to a relocation services company on behalf of an 
employee may be taxable to the employee. In some cases, such as with 
certain homesale programs, the amounts may not be taxable. You must 
determine the taxability of such payments, and pay a relocation income 
tax (RIT) allowance in accordance with part 302-11 of this chapter on 
payments you determine to be taxable to the employee. You may contact 
the Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue 
Service, 1111 Constitution Avenue, NW., Room 5501, Washington, DC 20224, 
for information on the income tax consequences of payments you make to a 
relocation services company.