[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: 41CFR301-71.213]



[Page 91]

 

           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]