[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: 41CFR301-71.213]

[Page 89]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-71_AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS--Table of Contents
 
                Subpart C_Travel Claims for Reimbursement
 
Sec. 301-71.213  Is the additional fee, which is the equivalent to any 

late payment charge that the card contractor would have been able to 
charge had the employee not paid the bill, considered income?

    Yes, you must report this late payment fee as additional wages on 
Form W-2.

[FTR Amdt. 90, 65 FR 3058, Jan. 19, 2000]