[Code of Federal Regulations] [Title 41, Volume 4] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR301-11.1] [Page 41-43] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES PART 301-11_PER DIEM EXPENSES--Table of Contents Subpart A_General Rules Sec. 301-11.1 When am I eligible for an allowance (per diem or actual expense)? Subpart A_General Rules Sec. 301-11.1 When am I eligible for an allowance (per diem or actual expense)? 301-11.2 Will I be reimbursed for per diem expenses if my official travel is 12 hours or less? 301-11.3 Must my agency pay an allowance (either a per diem allowance or actual expense)? 301-11.4 May I be reimbursed actual expense and per diem on the same trip? 301-11.5 How will my per diem expenses be reimbursed? 301-11.6 Where do I find maximum per diem and actual expense rates? 301-11.7 What determines my maximum per diem reimbursement rate? 301-11.8 What is the maximum per diem rate I will receive if lodging is not available at my TDY location? 301-11.9 When does per diem or actual expense entitlement start/stop? 301-11.10 Am I required to record departure/arrival dates and times on my travel claim? 301-11.11 How do I make my lodging reservations? 301-11.12 How does the type of lodging I select affect my reimbursement? [[Page 42]] 301-11.13 How does sharing a room with another person affect my per diem reimbursement? 301-11.14 How is my daily lodging rate computed when I rent lodging on a long-term basis? 301-11.15 What expenses may be considered part of the daily lodging cost when I rent on a long-term basis? 301-11.16 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? 301-11.17 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? 301-11.18 What M&IE rate will I receive if a meal(s) is furnished by the Government or is included in the registration fee? 301-11.19 How is my per diem calculated when I travel across the international dateline (IDL)? 301-11.20 May my agency authorize a rest period for me while I am traveling? 301-11.21 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? 301-11.22 Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday? 301-11.23 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? 301-11.24 What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment? 301-11.25 Must I provide receipts to substantiate my claimed travel expenses? 301-11.26 How do I get a per diem rate increased? 301-11.27 Are taxes included in the lodging portion of the Government per diem rate? 301-11.28 As a traveler on official business, am I required to pay applicable lodging taxes? 301-11.29 Are lodging facilities required to accept a generic federal, state or local tax exempt certificate? 301-11.30 What is my option if the Government lodging rate exceeds my lodging reimbursement? 301-11.31 Are laundry, cleaning and pressing of clothing expenses reimbursable? 301-11.32 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 301-11.100 What will I be paid for lodging under Lodgings-plus per diem? 301-11.101 What allowance will I be paid for M&IE? 301-11.102 What is the applicable M&IE rate? Subpart C_Reduced Per Diem 301-11.200 Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum? Subpart D_Actual Expense 301-11.300 When is actual expense reimbursement warranted? 301-11.301 Who in my agency can authorize/approve my request for actual expense? 301-11.302 When should I request authorization for reimbursement under actual expense? 301-11.303 What is the maximum amount that I may be reimbursed under actual expense? 301-11.304 What if my expenses are less than the authorized amount? 301-11.305 What if my actual expenses exceed the 300 percent ceiling? 301-11.306 What expenses am I required to itemize under actual expense? Subpart E_Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.502 Who is eligible to receive the ITRA? 301-11.503 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part? Employee Responsibilities 301-11.521 Must I file a claim to be reimbursed for the additional income taxes incurred? 301-11.522 If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? 301-11.523 What documentation must I submit to substantiate my claim? 301-11.524 What steps must my agency take to determine my ITRA? 301-11.525 Is the ITRA I receive taxable income? 301-11.526 May I receive a lump sum payment of the additional tax liability on [[Page 43]] the covered ITRA in lieu of submitting another claim? 301-11.527 If I elect a lump sum payment, how is the ITRA paid? 301-11.528 If I do not elect lump sum payment is there any additional reimbursement? Agency Responsibilities 301-11.531 What documentation must the employee submit to substantiate a claim? 301-11.532 How should we compute the employee's ITRA? 301-11.533 Are tax penalty and interest payments reimbursable? 301-11.534 What tax tables should we use to calculate the amount of allowable reimbursement? 301-11.535 How should we calculate the ITRA? 301-11.536 Is the ITRA reimbursement considered to be income to the employee? 301-11.537 Are income taxes to be withheld from the ITRA? 301-11.538 May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.539 If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated? 301-11.540 How do we handle any excess payment? Subpart F_Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General 301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.602 Who is eligible to receive the ITRA? 301-11.603 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part? Employee Responsibilities 301-11.621 Must I file a claim to be reimbursed for the additional income taxes incurred? 301-11.622 If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable? 301-11.623 What documentation must I submit to substantiate my claim? 301-11.624 What steps must my agency take to determine my ITRA? 301-11.625 Is the ITRA I receive taxable income? 301-11.626 May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim? 301-11.627 If I elect a lump sum payment, how is the ITRA paid? 301-11.628 If I do not elect lump sum payment is there any additional reimbursement? Agency Responsibilities 301-11.631 What documentation must the employee submit to substantiate a claim? 301-11.632 How should we compute the employee's ITRA? 301-11.633 Are tax penalty and interest payments reimbursable? 301-11.634 What tax tables should we use to calculate the amount of allowable reimbursement? 301-11.635 How should we calculate the ITRA? 301-11.636 Is the ITRA reimbursement considered to be income to the employee? 301-11.637 Are income taxes to be withheld from the ITRA? 301-11.638 May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.639 If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated? 301-11.640 How do we handle any excess payment? Authority: 5 U.S.C. 5707. Source: FTR Amdt. 70, 63 FR 15961, Apr. 1, 1998, unless otherwise noted. When: (a) You perform official travel away from your official station, or other areas defined by your agency; (b) You incur per diem expenses while performing official travel; and (c) You are in a travel status for more than 12 hours.