41 CFR § 302-17.31 - Procedures for calculation and payment of the RITA.

---
identifier: "/us/cfr/t41/s302-17.31"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 302-17.31 - Procedures for calculation and payment of the RITA."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "302-17.31"
section_name: "Procedures for calculation and payment of the RITA."
chapter_number: 302
chapter_name: "RELOCATION ALLOWANCES"
subchapter_number: "F"
subchapter_name: "MISCELLANEOUS ALLOWANCES"
part_number: "302-17"
part_name: "17—TAXES ON RELOCATION 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. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "302-17"
---


# 302-17.31 Procedures for calculation and payment of the RITA.

The procedures for the calculation and payment of the RITA depend on whether the agency has chosen to use a one-year or two-year RITA process. See subpart F of this part for the one-year process and subpart G of this part for the two-year process. Agencies or a major component of the agency determines whether it will adopt a one-year or two-year RITA process. Agencies may use the one-year RITA process for one or more specific categories of employees and the two-year process for one or more other categories.

(a) Employees may ask their agency to recalculate their RITA provided the employee filed the required tax information and amended it, if necessary, in a timely manner. If an employee has completed all Federal, State, and local tax returns, and believes that their RITA should have been significantly different from the RITA that the agency calculated, the employee may ask the agency to recalculate the RITA. This is true for either the one-year or two-year process. With any request for recalculation, the employee must submit a statement explaining why they believe the RITA was incorrect.

(b) The agency may require that an employee also submit amended tax information, the actual tax returns, or both, as attachments to the request for recalculation.