41 CFR § 301-52.12 - Tax reporting of late payment fees.

---
identifier: "/us/cfr/t41/s301-52.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 301-52.12 - Tax reporting of late payment fees."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "301-52.12"
section_name: "Tax reporting of late payment fees."
chapter_number: 301
chapter_name: "TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES"
subchapter_number: "C"
subchapter_name: "ARRANGING FOR TRAVEL SERVICES, PAYING TRAVEL EXPENSES, AND CLAIMING REIMBURSEMENT"
part_number: "301-52"
part_name: "52—CLAIMING REIMBURSEMENT"
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. 5701 note; 5 U.S.C. 5707; 40 U.S.C. 121(c)."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "301-52"
---


# 301-52.12 Tax reporting of late payment fees.

Late payment fees will not be reported as wages on a Form W-2. The Internal Revenue Service (IRS) has determined that the late payment fee is in the nature of interest (compensation for money use). The agency will report payments in accordance with IRS guidelines.