[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: 41CFR301-52.23]



[Page 68]

 

           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT

 

           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES

 

PART 301-52_CLAIMING REIMBURSEMENT--Table of Contents

 

Sec.  301-52.23  Is the additional fee, which is equal to any late 

payment charge that the card contractor would have been able to charge 

had I not paid the bill, considered income?



    Yes, your agency will report this payment as additional wages on 

Form W-2.



[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]