[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: 41CFR302-17.9]

[Page 216]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
                   CHAPTER 302--RELOCATION ALLOWANCES
 
PART 302-17_RELOCATION INCOME TAX (RIT) ALLOWANCE--Table of Contents
 
Sec. 302-17.9  Responsibilities.

    (a) Agency. Finance offices will calculate the amount of the gross-
up for the WTA in Year 1 in accordance with procedures outlined herein 
and credit this amount to the employee at the time of reimbursement as 
provided in Sec. 302-17.7(e). The WTA will be reflected on the 
employee's Form W-2 for Year 1. The RIT allowance may be calculated in 
Year 2 either by the employee or by the agency finance office based on 
information provided by the employee on the voucher, as directed by the 
agency's implementing policies and procedures. In addition, agencies 
shall prescribe appropriate and necessary implementing procedures as 
provided elsewhere in this part.
    (b) Employee. (1) The employee is required to submit a claim for the 
RIT allowance and to file the tax information for Year 1 specified in 
Sec. 302-17.10 with his/her agency in Year 2, regardless of whether any 
additional reimbursement for the RIT allowance is owed the employee. 
(See Sec. 302-17.7(e) for employee agreement.)
    (2) If any action occurs (i.e., amended tax return, tax audit, etc.) 
that would change the information provided in Year 2 by the employee to 
his/her agency for use in calculating the RIT allowance due the employee 
for Year 1 taxes, this information must be provided by the employee to 
his/her agency under procedures prescribed by the agency. (See Sec. 
302-17.10.)
    (3) If the calculation of the RIT allowance results in a negative 
amount, the employee is obligated to repay this amount as a debt due the 
Government. (See Sec. Sec. 302-17.7(e)(2) and 302-17.8(f)(5).)