41 CFR § 301-11.603 - Procedures for WTA and ETTRA calculation and reimbursement.

---
identifier: "/us/cfr/t41/s301-11.603"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 301-11.603 - Procedures for WTA and ETTRA calculation and reimbursement."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "301-11.603"
section_name: "Procedures for WTA and ETTRA calculation and reimbursement."
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"
---


# 301-11.603 Procedures for WTA and ETTRA calculation and reimbursement.

(a) If the agency knows from the beginning that the TDY assignment qualifies as taxable extended TDY, the agency will:

(1) Withhold a WTA;

(2) Pay the WTA as withholding tax to the Internal Revenue Service (IRS) until the assignment ends; and

(3) Increase (or “gross-up”) the WTA amount to reimburse the employee for additional taxes on the WTA.

(b) If the agency realizes during the TDY assignment that taxes will be incurred, the agency will:

(1) Compute the WTA for all taxable benefits received since recognizing the assignment is no longer “temporarily away from home”;

(2) Pay the computed amount to the IRS; and

(3) Begin paying WTA to the IRS until the extended TDY assignment ends.

(c) For the ETTRA, the agency will use the same one-year or two-year process chosen for the relocation income tax allowance (RITA). Additional information on WTA and RITA processes is available in part 302-17 of this subtitle.

(d) If the agency offers a choice, the WTA is optional for the employee.