[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR301-11.521] [Page 50] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES PART 301-11_PER DIEM EXPENSES--Table of Contents Subpart E_Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Sec. 301-11.521 Must I file a claim to be reimbursed for the additional income taxes incurred? Yes. A claim must be submitted in accordance with your agency's policy.