41 CFR § 302-17.64 - Failure to provide required tax information to the agency.

---
identifier: "/us/cfr/t41/s302-17.64"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 302-17.64 - Failure to provide required tax information to the agency."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "302-17.64"
section_name: "Failure to provide required tax information to the agency."
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"
---


# 302-17.64 Failure to provide required tax information to the agency.

The WTA is an advance on an employee's income tax expenses, thus if an employee does not provide the required tax information and file the RITA claim in a timely manner, the agency will require the employee to repay the entire amount of the withholding and WTA (if any) that the agency has paid.