41 CFR § 301-52.13 - Tax treatment of the additional fee.

---
identifier: "/us/cfr/t41/s301-52.13"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 301-52.13 - Tax treatment of the additional fee."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "301-52.13"
section_name: "Tax treatment of the additional fee."
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"
---


# 301-52.13 Tax treatment of the additional fee.

The agency will report payment of the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, as additional wages on Form W-2.