41 CFR § 301-11.601 - Duty to recognize a taxable extended TDY assignment.

---
identifier: "/us/cfr/t41/s301-11.601"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 301-11.601 - Duty to recognize a taxable extended TDY assignment."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "301-11.601"
section_name: "Duty to recognize a taxable extended TDY assignment."
chapter_number: 301
chapter_name: "TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES"
subchapter_number: "B"
subchapter_name: "ALLOWABLE TRAVEL EXPENSES"
part_number: "301-11"
part_name: "11—SUBSISTENCE EXPENSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5702; 5 U.S.C. 5703; 5 U.S.C. 5707; 5 U.S.C. 5707a."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "301-11"
---


# 301-11.601 Duty to recognize a taxable extended TDY assignment.

A taxable extended TDY assignment is a TDY assignment that continues long enough that, under the Internal Revenue Code (IRC), the employee is no longer considered temporarily away from home during any period of employment exceeding one year. The status change becomes effective on the date when either the employee or the agency recognizes the assignment will exceed one year. As soon as either the employee or agency recognizes the assignment will exceed one year-

(a) The recognizing party must notify the other; and

(b) The agency must immediately change the employee's status.